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U obt and U' obt yield the same information with regard to the degree of separation.
Departmental Contribution To Overhead
The amount of money that each department contributes towards covering the company's indirect costs or overheads.
Profit Center
A segment or division within a company that is responsible for generating its own revenue and profit, tracked separately for performance analysis.
Responsibility Accounting System
A system of accounting that tracks financial performance and costs at the level of individual responsibility centers, encouraging managerial accountability.
Direct Expenses
Expenses directly linked to a specific product, service, or project, like materials and work.
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