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In the Japanese context, where the dominant ideology is that the harmony of the group should come before individual expression, the idea that people should speak for themselves is powerful.
Special Materials
Unique or unusual materials required for specific production processes or products, often implying additional cost or procurement effort.
Step-fixed Costs
Expenses that remain constant over a range of production but can change when production exceeds certain levels.
Inflationary Price Increase
A rise in prices across the board that is often attributed to an increase in the money supply or demand outpacing supply.
Absorption Costing
An accounting method that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed overhead) in the cost of a product.
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