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ABA Designs Another name for an ABA design is a
Variable Costing
An accounting method that only allocates variable costs to inventory, treating fixed costs as period expenses.
Contribution Margin
The amount by which the selling price of an item exceeds its variable costs, contributing towards covering fixed costs and generating profit.
Sales Personnel
Individuals in an organization responsible for selling products or services to customers, often including roles such as sales representatives, sales managers, and sales directors.
Sales Mix
The combination of different products or services that a company sells, affecting profitability depending on the margins of each item.
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