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A Recursive Foreign Key Is a Foreign Key in a Relation

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A recursive foreign key is a foreign key in a relation that references the primary key value of the same relation.


Definitions:

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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