Examlex
Parent and child tables in a database are referred to as master and detail tables, respectively.
Decentralization
The distribution of decision-making power away from a central authority within an organization to lower levels or divisions.
Controllable Costs
Expenses that management can directly or indirectly control or influence in the short term, such as supplies and advertising.
Direct Expense
Costs that can be directly traced to a specific product, service, or department.
Departmental Contribution
The amount of revenue generated by a specific department minus the direct costs associated with that department.
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