Examlex
A passive data dictionary is one that is updated automatically with every database access to keep its access information up to date.
Cost Reconciliation
The process of explaining the difference between the starting and ending balances of costs in a specific accounting period.
Work in Process
Materials and products that are in the middle of the production process but are not yet completed goods.
Added to Production
The process or action of incorporating additional inputs or resources into the production process to increase output.
Cost Per Equivalent Unit
A calculation used in process costing that determines the cost assigned to each unit, taking into account units that are partially completed at the end of a period.
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