Examlex
For Barbara Waugh,personnel manager of Hewlett-Packard Laboratories,effectiveness is communication,collaboration,and innovation.
Contribution Margin
The difference between the sales revenue of a product and its variable costs, used to cover fixed costs and generate profit.
Variable Costing
A method of costing that includes only variable production costs — costs that change with the level of output — in the calculation of unit costs.
Production Planning
The process of forecasting, planning, and controlling the quantity, timing, and quality of production activities.
Absorption Costing
A method of accounting that incorporates all costs associated with manufacturing (such as direct materials, direct labor, and all overhead expenses, whether fixed or variable) into the product's cost.
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