Examlex
List the characteristics of structured processes.
Absorption Costing
A method in accounting where all costs of manufacturing are absorbed by the units produced.
Variable Costing
A costing method that includes only variable production costs (direct labor, materials, and overhead) in product costs, excluding fixed costs.
Fixed Overhead
Denotes the regular, recurring costs associated with running a business that do not fluctuate with production volume, such as rent, salaries, and utilities.
Net Income
Net income is the total earnings of a company after all expenses and taxes have been deducted from total revenue, indicating the company's profit.
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