Examlex
UDP is not commonly used for:
Indirect Costs
Costs that are not identified with or traced to a cost object.
Cost Drivers
Factors that cause a change in the cost of an activity, ultimately affecting the overall expenses associated with production or operations.
Janitorial Services
Professional cleaning and maintenance services performed in office buildings, schools, hospitals, and other facilities.
Support Department Costs
Expenses related to departments that do not directly engage in manufacturing but provide essential support to production departments, like maintenance and administration.
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