Examlex
What types of information might an entrepreneur needs in regards to manufacturing operations
Activity-Based Costing
A method of accounting where costs are assigned based on the activities and processes that contribute to the production of a product or service.
Activity Cost Pool
A grouping of all the costs associated with a particular activity, used in activity-based costing.
Cost Allocation Base
A method or factor used to assign costs in an equitable manner to various cost objects like departments, products, or projects.
Departmental Overhead Rate
A rate used to allocate overhead costs to individual departments based on relevant criteria, such as direct labor hours or machine hours.
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