Examlex
Which of the following components of the HCM systems focuses on employee life cycle and career development?
Variable Costing
An approach in accounting where only direct materials, direct labor, and variable manufacturing overhead costs are considered in calculating the cost of products.
Net Operating Income
The total profit of a company after operating expenses are deducted, but before interests and taxes are subtracted.
Fixed Cost
Costs that do not change with the level of production or sales activity, such as rent or salaries.
Segment Margin
The amount of profit or loss produced by a particular segment of a business, considering only the revenues and expenses directly attributable to that segment.
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