Examlex
The context level data flow diagram is a physical input to the lower CASE models that automatically produce program code.
Variable Costing
An accounting method in which variable costs are charged to cost units and fixed costs are treated as period costs and directly charged to the profit and loss account.
Operating Income
The profit realized from a business's core operations, excluding deductions of interest and tax.
Variable Costing
A method of accounting that encompasses just the variable costs associated with manufacturing—such as direct materials, direct labor, and variable manufacturing overhead—as part of the product costs.
Unit Product Cost
An assessment of the total expense incurred to produce a single unit, incorporating direct costs like labor and materials, as well as indirect costs.
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