Examlex
Which of the following is NOT a main industry group in the SCP model?
Flexible Budget
A flexible budget that adapts to variations in activity levels or volumes, promoting precise budgeting and forecasting.
Manufacturing Costs
Expenses directly associated with the production of goods, including labor, materials, and overhead.
Direct Materials
The primary raw inputs used in the manufacture of products, which are directly traceable to the production process.
Factory Depreciation
The allocation of the cost of a manufacturing or production plant and its equipment over their useful lives, reflecting the usage and wear and tear of fixed assets.
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