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Trend management is looking at trends and discontinuities and imagining possible alternative futures.
Activity-Based Costing
A costing method that assigns costs to products based on the activities that go into making them, providing a more detailed measure of costs.
Overhead Applied
A calculation that allocates a portion of estimated overhead costs to individual units of production based on a predetermined formula.
Overhead Applied
The portion of overhead costs assigned to a specific job or department based on a predetermined rate or method.
Activity-Based Costing
A method of accounting that assigns costs to products based on the activities they require.
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