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Activity Cost Pools
Aggregations of individual costs, categorised based on the activities performed within an organization.
Batches
Batches refer to groups or sets of goods produced at one time, used in manufacturing to describe the production process or in inventory to describe how products are managed.
Product Margins
The difference between the selling price of a product and its production costs.
Activity Rates
The costs associated with specific activities, used in activity-based costing to allocate expenses to products or services based on the activities required for their production or delivery.
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