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Convergence is an evolutionary process that produces similar but not shared derived traits in organisms having common life histories but not common ancestors; which of the pairs of features is not convergent?
Responsibility Centres
Units or departments within an organization for which managers are responsible for controlling costs, generating revenue, or managing investments.
Design
This involves creating a plan or convention for the construction of an object, system, or measurable human interaction, taking into account aesthetic, functional, and many other considerations.
Non-Value-Added Activities
Non-value-added activities are processes or endeavors that do not contribute to the customer's perceived value of a product or service, often targeted for elimination in efficiency efforts.
Time Drivers
Factors that measure the amount of time required to perform an activity, often used to allocate costs in various accounting methods.
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