Examlex
The "double shift" refers to
Variable Costing
An accounting method that only allocates variable costs to product costs, excluding fixed factory overhead.
Direct Costing
A pricing strategy that only accounts for direct costs in the production of goods, excluding fixed overhead expenses.
Indirect Costing
A method of accounting that allocates indirect costs to products or services, often used in costing overheads.
EBITDA
Term for earnings before interest, taxes, depreciation, and amortization; operating income expressed by adding back depreciation and amortization expense.
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