Examlex
It is __________ to assume that decentralized control is __________.
Absorption Costing
An accounting method that includes all manufacturing costs (both fixed and variable) in the cost of a product.
Operating Income
Earnings from a company's core business operations, excluding expenses and revenues from investments and other non-operational activities.
Variable Costing
An accounting method that only allocates variable production costs to products, excluding fixed costs.
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.
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