Examlex
Where outputs consume resources ________,the management accountant traces these to the cost objects.
Departments
Distinct areas or divisions within an organization, each responsible for specific tasks or functions.
Cost Center
A division within an organization that does not directly add to profit but still incurs costs, such as a research and development department.
Maintenance Department
A division within an organization responsible for the upkeep, repair, and servicing of equipment and facilities.
Direct Expense
Expenses that can be directly attributed to the production of goods or services, such as raw materials and labor costs.
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