Examlex
The entire web development process should focus on usability from the perspective of the visitor.
Variable Costing
An accounting method that includes only variable production costs in product cost, excluding fixed manufacturing overhead.
Absorption Costing
An accounting method where all of the costs associated with manufacturing a product are absorbed by the units produced.
Fixed Manufacturing Overhead
Indirect production costs that remain constant regardless of the level of production, such as rent and salaries of managers.
Fixed Manufacturing Overhead
The consistent, indirect costs associated with manufacturing that do not vary with the level of production, such as rent, insurance, and salaries of permanent staff.
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