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Segment Margin
The amount of profit or loss generated by a specific segment of a business, considering only the revenues and expenses directly attributable to that segment.
Division's
A specific segment or branch of a company or organization that operates semi-independently or focuses on a particular task, product line, or service.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in the cost of goods sold and treats fixed manufacturing overhead as an expense of the period.
Retail Clothing Store
A business establishment that purchases clothing from manufacturers or wholesalers and sells these directly to consumers.
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