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A business plan summarizes the proposed business venture,goals,and plans for achieving those goals.
Fixed Costs
Expenses that do not change with the level of output or sales over a short period, such as rent, salaries, and insurance.
Variable Costing
An accounting method that only assigns variable costs to inventory, with fixed manufacturing overhead expenses charged to expense as incurred.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.
Absorption Costing
A bookkeeping approach that encompasses all production expenses, including both constant and fluctuating costs, in the price of a good.
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