Examlex
A widely used activity base for developing factory overhead rates in highly automated settings is
Retrenchment
A retrenchment or turnaround strategy occurs when an organization finds that its current operations are not effective, and major changes are usually needed to rectify the problem. In most cases, this strategy involves rightsizing the organization by closing operations, shutting down factories, and terminating employees in order to get back on the right track.
Executive Succession
Involves systematically planning for future promotions into top management positions.
Development Costs
Expenses associated with the development of new products, services, or processes.
Future Impact
The potential effects or consequences of actions, decisions, or events on the future.
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