Examlex
A set of official guidelines published by the United Nations Environmental program is knows as:
Variable Costing
A technique in management accounting that only considers variable production costs as product costs, with fixed costs treated as period costs.
Finished Goods Inventory
The stock of completed products that are ready for sale but have not yet been sold to customers.
Absorption Costing
Absorption costing is an accounting method that includes all direct and indirect manufacturing costs in the cost of a product.
Net Operating Income
A financial metric that calculates a company's income after operating expenses are deducted, but before interest and taxes.
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