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Gilligan criticized Kohlberg's theory for
Work in Process Account
An account used to record the costs associated with goods that are partially completed in manufacturing but not yet ready for sale.
Job Order Cost System
An accounting system used to track costs associated with specific jobs or orders, including materials, labor, and overhead.
Cost Performance
A measure of the efficiency of budget management, comparing the budgeted cost of work performed with the actual cost.
Factory Overhead
Costs associated with operating a factory that are not directly tied to a specific product or activity, such as maintenance, utilities, and salaries for management.
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