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In a short essay, describe a learning organisation and list and discuss the four elements that the important characteristics of a learning organisation revolve around.
Value-Added Costs
Expenses incurred by a company that increase the worth of a product or service to a customer, thereby enhancing the product's or service's selling price.
Non-Value-Added Costs
Expenses that do not contribute to adding value or increasing the worth of a product or service from a customer's perspective.
Conversion Costs
The combined costs of direct labor and manufacturing overhead incurred to convert raw materials into finished goods.
Machine Hours
A measure of production output or activity based on the number of hours machinery is in operation, used in cost accounting to allocate expenses to products.
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