Examlex
Which of the following is an obstacle organizations cite as the reason to avoid conducting a needs analysis?
Absorption Costing
An accounting method that includes all manufacturing costs, direct and indirect, in the unit cost of a product.
Net Income
The total profit of a company after all expenses and taxes have been deducted from revenue.
Manufacturing Margin
The difference between the sales revenue generated by manufactured goods and the cost of producing those goods, indicating profitability.
Variable Costing
A pricing technique that incorporates solely the variable costs of production—such as raw materials, direct labor, and variable overhead expenses—into the per-unit cost of products.
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