A(n) ____________________ Combines Related Data Items in Much the Same

question 74

Short Answer

A(n) ____________________ combines related data items in much the same way a record does, but it extends the record to include methods for manipulating data items.

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Definitions:

Budget Performance Report

A report that summarizes actual costs, standard costs, and the differences for the units produced.

Cost Centers

Parts of an organization to which costs can be allocated, but which do not directly generate revenues.

Operating Expenses

Costs incurred during the normal functioning of a business, excluding the cost of goods sold.

Support Departments

Units within an organization that provide essential services to other departments or divisions but do not directly produce revenue.