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Departmental managers have the authority to force an ERP implementation.
Additional Costs
Expenses that are not originally planned or budgeted, arising unexpectedly during the production or execution process.
Joint Cost
The cost of the input and process that yields two or more products in fixed proportions as a result. For example, the cost of the barrel of oil and of splitting it into gasoline and motor oil is a joint cost.
Service Departments
Refers to the divisions or units within an organization that provide support services to the production or operational departments rather than directly producing goods or services.
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