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Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities based on their use of resources.
Accounting Department
A division within a company that is responsible for managing financial records, ensuring compliance with accounting laws, and preparing financial reports.
Organization-Sustaining Activities
Activities that support the organization as a whole rather than any specific product line or department, such as facility management and executive leadership.
Batch-Level Activities
These are tasks or operations that are performed for a batch of products, rather than for each individual unit or continuously for the whole process.
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