Examlex
How has the information age changed the concept of competitive advantage?
Machine Hours
A measure of the amount of time a machine is operated, used in cost accounting to allocate expenses to products.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on their use of activities.
Budgeted Cost
The forecasted cost of a project or operation, set during the budgeting process and used for planning and control purposes.
Activity Rates
Rates used in activity-based costing to allocate indirect costs to specific products or services based on the activities required to produce them.
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