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According to Beccaria's and Bentham's utilitarian rationale, punishment should be based on:
Contribution Margin
What’s left of the sales proceeds once variable expenditures are taken out.
Direct Labor
The labor costs directly attributed to the production of goods or services; it includes wages paid to workers physically making a product.
Constrained Resource
A limited resource in a production process that can restrict the company's ability to produce goods, impact scheduling, and ultimately affect throughput.
Current Profitability
A measure of how much profit a company is generating at the current time, often used to assess financial health.
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