Examlex
Studies of investment returns suggest that the stocks of small companies generate higher returns than the stocks of larger companies.
Cost Driver
An element that influences the expense of an operation or procedure to vary, utilized in activity-based costing for more precise cost allocation.
Support Department
An organizational unit that provides essential services, such as human resources or IT support, but does not directly contribute to the production of goods or services.
Direct Costs
Costs that are identified with and traced to a cost object.
Wages and Salaries
Payments made to employees for their labor or services, typically based on hours worked (wages) or a set rate per period (salaries).
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