Examlex
Cohort analysis reveals consumer groups that have unique bonds which show unified market segments.
Transferred Out
Costs or materials moved from one department, process, or location to another in the course of manufacturing or accounting.
Effectiveness Measure
An evaluation metric to assess the degree to which objectives or goals are achieved, often used in performance management.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of fully equivalent completed units.
Physical Units
A measure used in manufacturing and production to count the actual units produced, irrespective of the production stage.
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