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Pressure is the most effective influence tactic.
Product Development
The creation of new products or improvements to existing products to meet customer needs or market opportunities.
Activity Rate
The predetermined overhead rate used in activity-based costing to allocate overhead costs to cost objects based on their usage of activities.
Engineering Change
A modification to a product’s design, production process, or materials, usually made to improve functionality or to reduce costs.
Allocation Base
A criterion or standard used to distribute overhead costs among various cost objects.
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