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collaborating (high assertiveness, high cooperativeness)-two department managers in the same company must share limited resources to achieve their individual departmental objectives, and jointly contribute to the attainment of the company's goals;
Variable Production Costs
Expenditures that change in direct correlation with production volumes, like direct labor and raw materials used.
Absorption Costing
An accounting method that includes all direct costs and overhead costs related to the production of a specific product.
Product Costs
Expenses directly attributable to the creation of a product, including material, labor, and overhead costs.
Variable Costing
A costing method that only includes variable production costs in product costs, treating fixed manufacturing costs as period expenses.
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