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The basic transfer is defined as
Return On Investment
A measure used to evaluate the efficiency or profitability of an investment relative to its cost.
Activity Base
A measure or factor used for allocating costs to activities, typically driving the amount of expense incurred in producing a product or providing a service.
Service Departments
Units within an organization that provide support services to other departments but do not directly contribute to revenue generation.
Return On Investment
A measure used to evaluate the profitability of an investment, calculated as a ratio of net profit to the initial cost of the investment.
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