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Job design refers to organizing tasks, duties, responsibilities, and other elements into a productive unit of work.
Departmental Contribution
The amount of revenue contributed by a specific department after deducting its direct and indirect costs.
Overhead
Refers to the indirect costs required to operate a business, such as rent, utilities, and administrative expenses, not directly tied to the production process.
Controllable Costs
Expenses that a manager or business can influence or manage through decisions and actions.
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