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When are externalities present in a market
Time-Driven
A concept or approach where activities, costs, or operations are measured and managed based on time, often used in activity-based costing.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific products or projects based on their consumption of resources.
Unused Capacity
The portion of a company's production capability or resources that is not currently being used in production.
Activity-Based Costing
A costing method that assigns costs to products or services based on the activities they require, aiming to provide more accurate information on product costing and profitability.
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