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Research finds that most organizational cultures are identical to one another.
Capacity
Capacity refers to the maximum amount of work that an organization is capable of completing in a given period.
Unused Capacity
The available but unutilized production capability or volume in a given period, indicating inefficiencies or room for output expansion.
Cost Object
Anything for which cost data are desired. Examples of cost objects are products, customers, geographic regions, and parts of the organization such as departments or divisions.
Indirect Cost
Costs that are not directly traceable to a specific product, project, or activity, such as utilities, rent, and administrative expenses.
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