Examlex
Moral intensity is higher when:
Opportunity Cost
The cost of forgoing the next best alternative when making a decision, representing the benefits one misses out on when choosing one option over another.
Make-Or-Buy Decision
The decision-making process whereby a company evaluates the costs and benefits of manufacturing a product in-house versus purchasing it from an external supplier.
Fixed Overhead
Fixed overhead refers to indirect costs that remain relatively stable regardless of the level of production or sales, such as salaries of administrative personnel and depreciation of buildings.
Variable Overhead
Costs that change in proportion to the level of activity or volume of production in a company.
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