Examlex
Discuss how a firm's orientation is related to the development of its strategic plan.
Operating Income
Earnings before interest and taxes (EBIT), representing a company’s profit from its core business operations.
Variable Costs
Costs that vary directly with the level of production or sales volume, such as raw materials and direct labor costs.
Fixed Costs
Costs that do not vary with the volume of output produced, such as rent, salaries, and insurance premiums.
High-low Method
A technique in cost accounting used to estimate fixed and variable costs given the highest and lowest levels of activity.
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