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When a transfer occurs, the social worker should do everything possible to prevent it from being unexpected or abrupt.
Contribution Margin
The amount remaining from sales revenues after all variable expenses have been deducted.
Segment Margin
The amount of profit or loss generated by a particular segment of a business, considering only the revenues and costs directly attributable to the segment.
Absorption Costing
A financial recording technique that incorporates all expenses related to production, such as direct materials, direct labor, and variable as well as fixed manufacturing overhead costs, into the product's cost.
Unit Product Cost
The total cost (direct materials, direct labor, and overhead) assigned to a single unit of product.
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