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Cost Drivers
Factors that cause variations in the cost of an activity or process, used in activity-based costing to allocate overhead costs more accurately.
Profit Center
A branch or division of a company that is directly responsible for generating a significant portion of the company's profits.
Support Department Allocations
The process of distributing the costs of support departments (e.g., human resources, maintenance) to producing departments based on their usage of services.
Operating Income Before
Income generated from normal business operations before deductions such as taxes and interest.
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