Examlex
A recursive foreign key is a foreign key in a relation that references the primary key value of the same relation.
Activity-Based Costing
An accounting method that assigns overhead and indirect costs to related products and services by identifying cost drivers.
Machine-Hours
Machine-Hours measure the amount of time machines are in operation during a certain period, often used for allocating machine-related expenses to products.
Activity Cost Pools
A method in cost accounting where costs are accumulated according to the activities that incur them.
Activity-Based Costing
A costing methodology that assigns costs to products and services based on the resources consumed in the production process.
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