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Luminescence
Traceable Fixed Expense
Costs that can be directly linked to a specific department, product, or segment of a business and do not change with the level of output or sales.
Net Operating Income
A company's revenue minus its operating expenses, not including taxes and interest charges, representing the profit from core business operations.
Price
Refers to the monetary value assigned to a product or service, indicating what a buyer must pay to obtain it.
Target Costing
A cost management strategy whereby a product’s selling price is considered in designing and developing a product, with an intent to manage costs and maintain profitability.
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