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A distributed database management system manages the distributed data as a single, logical database.
Abnormal Spoilage
Refers to waste or destruction of inventory beyond what is expected in normal manufacturing processes, often due to production defects or inefficiencies.
Prior Process Costs
Expenses that have been incurred in earlier stages of production or processing, which are carried forward into the cost of subsequent production processes.
Transferred In Costs
Costs associated with items that are partially produced in one department of a company and then moved to another department for further processing or completion.
Process
A series of actions or steps taken in order to achieve a particular end.
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