Examlex
The right hemisphere is specialized for the recognition of emotion in the tone of voice.
Departmental Overhead Rate
A calculation used to allocate indirect costs to specific departments, based on a relevant activity base, enhancing cost accuracy per department.
Cost Flows
Describes the movement and allocation of costs within an accounting system, illustrating how costs are charged, transferred, and absorbed in the production process.
Activity-Based Costing
A costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption of each.
Overhead Rates
The method used to allocate indirect costs, such as utilities or rent, to products or services based on predetermined criteria, often as a rate per unit of activity.
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