Examlex
A data warehouse stores historical data that has been extracted from operational systems and external sources.
Variable Costing
An accounting method that only assigns variable costs to inventory, treating fixed costs as period expenses.
Manufacturing Overhead Costs
Indirect costs associated with manufacturing, which are not directly attributable to specific units produced, such as maintenance, utilities, and salaries of indirect labor.
Net Operating Income
Earnings from a company's core business operations, excluding deductions for interest and taxes.
Gross Margin
represents the difference between revenue and cost of goods sold divided by revenue, showcasing the percentage of sales that exceeds the cost of goods sold.
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