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Segment Margin
The contribution margin of a specific segment of a business, excluding common fixed costs, to assess the segment's financial performance independently.
Traceable Fixed Expenses
Fixed costs that can be directly associated with a specific business segment or a product.
Variable Expenses
Billing that adjusts based on the production volume or the number of sales, encompassing materials and labor expenses.
Business Segments
Distinct parts of a company that are engaged in different types of businesses, each of which may generate its own revenues and expenses.
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