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Find a linear mapping that maps
to the parallelogram with vertices
Cost Center
A department or unit within an organization that does not directly contribute to profit but incurs costs for its operation.
Responsibility Center
Any business segment whose manager has control over costs, revenues, or investments in operating assets.
Queue Time
The duration a product or job order spends waiting to be processed, not including the time actually taken to complete the task.
Non-value-added Time
Time during production that does not directly contribute to the final value of the product, such as waiting times or transportation of goods.
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