Examlex
Which of the following does not belong?
Time-based Activity-based Costing
A refinement of Activity-based Costing that assigns costs based on the actual time spent on activities, providing a more accurate allocation of overheads.
Closest Competitor
The company or brand that most directly competes with another in terms of product offerings, market share, or business model.
Capacity Analysis
Capacity analysis is the process of evaluating the production capacity of a business to understand its ability to meet future demands. It involves assessing both physical and human resources.
Unused Capacity
The available but not currently utilized production or service capacity of a company, which can signify lost revenue opportunities.
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