Examlex
A _____ is a tool used in structured systems analysis and design (SSAD) analysis model that illustrates the logical steps in a process but does not show data elements and associations.
Unit Product Cost
The total cost incurred to produce, bundle, and ready one unit for sale, including both direct and allocated overhead costs.
Absorption Costing
An accounting method that includes all direct costs and allocated indirect costs (both fixed and variable) in the cost of a product.
Variable Costing
An accounting method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of goods sold and excludes fixed manufacturing overhead.
Variable Costing
This accounting method includes only variable costs - costs that vary with production level - in the calculation of the cost of goods sold.
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