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Materials Traceable
Raw materials or components that can be directly associated with a specific product or cost object in the manufacturing process.
Specific Products
Items or goods that have specific characteristics or purposes, distinguishing them from more general or broader categories of products.
Direct Costs
Expenses that can be directly tied to the production of specific goods or services, such as raw materials and labor directly involved in manufacturing.
Management Process
The series of actions and strategies that managers use to achieve organizational goals, including planning, organizing, leading, and controlling.
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