Examlex
Generalization/specialization is a relationship in which a class is shown to be composed of other classes.
Cost Object
Anything for which a separate measurement of costs is desired, such as products, services, or projects.
Economically Traced
The assignment of costs to a specific product or service based on the direct relationship between the cost and the object.
Activity-Based Costing
A technique which aims to assign costs to products or services based on the activities they require, providing detailed insights into spending and resource usage.
Critical Success Factors
Key areas or activities required for achieving an organization's goals or improving its performance.
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