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Activity-Based Costing
Activity-based costing is an accounting methodology that assigns costs to products or services based on the activities and resources required to produce them, enhancing cost accuracy.
Product Margin
The profit made from selling a product, calculated by subtracting the cost of manufacturing and selling that product from its sale price.
Machine-Hours
A measure of production time, indicating the hours that machines are in operation.
Number of Batches
The total count of groups or sets of items processed or produced together within a given time period, often used in manufacturing and quality control.
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