Examlex
The short summary of a research article that is contained in computer databases is known as
After-Tax Profits
Net income after accounting for all taxes, representing the company's profit remaining after tax expenses.
High-Low Method
A technique used in cost accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.
Variable Costs
Costs that vary directly with the level of production or sales volume, such as raw materials and labor.
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