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A Method to Evaluate the Current State of Alignment Between

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A method to evaluate the current state of alignment between the business functions and IT best describes:


Definitions:

Machine-Hours

Machine-hours are a measure of the total time machines are operated during a specific period, typically used for allocating manufacturing overhead costs.

Batches

Groups of items or goods processed or produced together as a single unit, typically within the same production run or period.

Activity Rates

Rates used in activity-based costing to allocate overhead costs to products or services, based on the amount of activity consumed.

Activity-Based Costing

A technique for determining the true cost of a product by assigning its share of overhead costs based on the specific activities it requires.

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