Examlex
Referential integrity is a consistent relational database state in which every foreign key value also exists as a primary key value.
Absorption Costing
A costing method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed overhead—in the cost of a product.
Return on Investment
A performance measure used to evaluate the efficiency or profitability of an investment, calculated by dividing the return of an investment by its cost.
Markup Percentage
The percentage by which the cost of a product is increased to determine its selling price.
Direct Materials
Direct materials are raw materials that are directly traceable to the manufacturing of a product and are a significant component of the total manufacturing cost.
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