Examlex
Which of the following is NOT a driver for companies' sustainability efforts?
Value Chain
A series of activities that companies perform to deliver a valuable product or service to their customers.
Overhead Rates
Ratios used to allocate indirect costs to products or services, based on certain bases like direct labor hours or costs.
Direct Labour Rate
The wage rate paid to employees directly involved in manufacturing goods or providing services, excluding indirect costs such as benefits and overtime.
Process Costing
A costing method used where production is continuous, and the costs are allocated over units of output equally, making it suitable for industries like manufacturing and chemicals.
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