Examlex
In IDEF1X,extended E-R model subtype entities are grouped into:
Multiple Cost Pools
An accounting method that separates costs into different categories or pools, to more accurately assign indirect costs to products or services.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing plant to allocate overhead costs to products.
Cost Assignments
The process of identifying, aggregating, and allocating costs to cost objects such as products, services, or departments.
Pricing Decisions
The process of setting the sale price of a product or service, considering costs, competition, and market demand.
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