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Charisma is a critical characteristic of transformational leaders.
Unit Product Cost
The total cost associated with producing one unit of a product, including both variable and fixed costs.
Variable Costing
An accounting method that includes only variable production costs (direct labor, direct materials, and variable manufacturing overhead) in product costs.
Cost-Volume-Profit Analysis
An accounting technique used to determine how changes in costs and sales volume affect a company's operating income and net income.
Absorption Costing
An accounting method that includes all manufacturing costs (direct materials, direct labor, and overhead) in the cost of a product.
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