Examlex
How are computer system flowcharts and program flowcharts related?
Make or Buy Decision
A decision-making process where a business evaluates the cost benefits of manufacturing a product in-house versus purchasing it from an external supplier.
Fixed Overhead
Costs that do not vary with production volume, such as rent, salaries, and insurance, required to operate a business regardless of production levels.
Variable Cost
Costs that change in proportion to the level of goods or services that a business produces.
Relevant Costs
Costs that are directly related to a specific management decision and that will change as a result of that decision.
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