Examlex
Segmentation variables are usually grouped into four categories:
Production Requirements
The specific quantities and specifications of products that need to be produced within a certain timeframe to meet demand.
Product Costs
Costs that are directly incurred in the production of goods or services, including direct materials, direct labor, and manufacturing overhead.
Manufacturing Process
The series of steps or procedures involved in converting raw materials into finished goods or products.
Balance Sheet
A report detailing a company's financial status at a particular moment, highlighting its assets, liabilities, and owners' equity.
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