Examlex
The Object Data Management Group specifies the standard for object relational DBMSs.
Standard Cost
A predetermined cost that serves as a benchmark for evaluating actual production costs.
Actual Prices
The real prices at which transactions have occurred, as opposed to estimated or standard prices.
Inventory Accounts
Accounts used to track the costs of products purchased or produced for sale to customers until the products are sold.
Work in Process Inventory
Inventory that includes all the materials, labor, and overhead costs for products that are in the process of being manufactured but are not yet complete.
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