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In sales, aggressiveness and assertiveness describe the same behaviour.
Activity Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing more accurate product costing.
Allocation Rate
The rate at which indirect costs are assigned to cost objects based on a certain basis, like labor hours or machine hours.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require, aiming for more accurate cost information.
Manufacturing Overhead Costs
Indirect costs associated with manufacturing, including costs related to factory operations but not directly tied to specific products.
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