Examlex
The essence of normalization is taking a relation that is not in BCNF and breaking it into multiple relations such that each one is in BCNF.
Margin of Safety
The difference between actual sales and the break-even point, indicating the level of risk in not covering fixed costs.
Composite Units
A measure used in costing to represent a bundle or mix of goods or services treated as a single unit.
Break-Even Point
The financial state in which total costs equal total revenues, resulting in neither profit nor loss.
Variable Cost
Costs that vary directly with the level of production or volume of services provided.
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