Examlex
The formal product of the systems evaluation and selection phase of the systems development life cycle is
Direct Manufacturing Cost
Expenses directly associated with the production of goods, including direct materials and direct labor costs.
Indirect Manufacturing Cost
Costs related to production that are not directly tied to a specific product, such as maintenance, supervision, and utilities.
Incremental Manufacturing Cost
The additional cost incurred for the manufacturing of one more unit of a product.
Relevant Range
The range of activity within which the assumptions about variable and fixed costs remain valid, used in cost accounting and financial planning.
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