Examlex
Sustainability information only benefits internal financial statement users in their decision making.
Activity-Based Costing
A costing method that identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption.
Activity Cost Pools
A grouping of all costs related to a particular business activity, used in activity-based costing to allocate costs more accurately.
Machine-Hours
A measurement of the amount of time machines are used in production during a specific period.
Batches
Batches refer to a specific quantity of material or products processed or produced at one time in a manufacturing or production process.
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