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The proposal that flow has nine separate dimensions comes from a theoretical model developed by:
Direct Departmental Expense
Costs that are exclusively associated with a specific department and essential for its operation.
Sales Personnel
Employees responsible for selling a company's products or services, often working on commission and interacting directly with clients.
Promotional Items
Products branded with a logo or slogan and distributed at little or no cost to promote a brand, corporate identity, or event.
Direct Expense
Costs that can be directly tied to the production of goods or services, such as raw materials and labor.
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