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Which of the following is NOT one of the four vital signs?
Profit Margin
A financial metric expressing the percentage of revenue that remains as profit after all expenses are deducted from gross sales.
Target Cost
The desired cost of producing a product, determined by subtracting a desired profit margin from a competitive market price, aimed at ensuring market competitiveness.
Traditional Costing Systems
Costing methods that assign manufacturing overhead to products based on a predetermined overhead rate, often using direct labor hours as the allocation base.
Design Costs
Expenses associated with the process of creating and developing a plan or specification for the production of objects or systems.
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