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Unused Capacity
Refers to the resources or capabilities within a business that are not currently being used to their full potential, which can lead to inefficiencies or lost income.
Activity-based System
An activity-based system is a method of assigning costs to products or services based on the activities that go into producing them, aiming to provide more accurate cost information.
Resource Drivers
Factors that determine the consumption of resources within a business or organization.
Cost Object
An item, activity, or project for which a separate measurement of costs is desired.
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