Examlex
The segment margin is the contribution margin of a particular segment less any direct fixed costs.
Facility-sustaining Activities
Costs and activities associated with maintaining a manufacturing or production facility at an operational status, independent of the actual levels of production.
Batch-level Activities
Operations and tasks performed for a group of units produced as a single batch, costing is aggregated at the batch level.
ABC
Activity-Based Costing, a method of allocating costs to products or services based on the resources they consume.
Unused Capacity
Refers to the resources or capabilities within a business that are not currently being used to their full potential, which can lead to inefficiencies or lost income.
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