Examlex
Internal working models of attachment
Other Support Department
Units within an organization not directly involved in core operations but that provide essential services or support to primary operations departments.
Variable Costing
An accounting method in which variable costs are charged to cost units and fixed costs are treated as period costs, affecting profit calculation for the period.
Absorption Costing
A costing technique that incorporates all costs associated with manufacturing a product, including direct materials, direct labor, along with both variable and fixed overhead expenses.
Fixed Costs
Expenses that do not change in total amount with fluctuations in business activity level, such as rent, salaries, and insurance.
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