Examlex
A balance sheet is a financial statement reporting the financial position of a firm at a particular point in time by identifying and reporting the value of the firm's assets, liabilities, and owners' equity.
Cost Structure
The composition of a company's costs, both fixed and variable, that are incurred in the operation of its business.
Variable Costing
An accounting method that only considers variable costs - costs that change with production volume - in calculating the cost of goods sold.
Direct Materials Costs
The expenses for raw materials that are directly used in the manufacturing of a product.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in the cost of a unit of product.
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