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A key driver for strategic fit between international alliance partners is that both partners must contribute core competencies.
Departmental Predetermined Rates
Rates used to allocate departmental overhead costs, established in advance based on expected costs and activity levels.
Machine-Hours
A measurement unit representing the operational time of a machine, typically used in manufacturing to allocate costs based on usage.
Selling Price
Selling Price is the amount a buyer pays to purchase an item or service from a seller.
Predetermined Overhead Rate
An estimated charge used to apply manufacturing overhead to individual products or job orders, calculated in advance of the period.
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