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A nucleus is a
Actual Costs
The genuine and overall expenses incurred for materials, labor, and overhead in producing a product or providing a service.
Standard Costs
Standard costs refer to the predetermined costs associated with manufacturing a product or providing a service, serving as a benchmark for assessing performance.
Shared Service Units
Internal service providers within an organization that offer their services to various departments, aiming to improve efficiency and reduce costs by centralizing support functions.
Centralised Service Units
Departments or groups within an organization that provide essential services or support to other parts of the organization from a single, centralized location.
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