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O'Connor suggested that organizational performance was influenced more significantly by organizational leadership roles than by environmental factors.
Absorption Costing
An accounting method that includes all manufacturing costs – direct materials, direct labor, and both variable and fixed overhead – in the cost of a product.
Contribution Margin
A financial metric that represents the difference between a product's sales revenue and its variable costs.
Variable Costing
A costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of a unit of product.
Absorption Costing
A costing method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead—in the cost of a unit of product.
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