Examlex
External users of product lifecycle management (PLM) software include design partners and raw material suppliers.
Return on Investment
A measure of the profitability of an investment, calculated by dividing the gain from the investment by its cost.
Cost Centre Managers
Individuals responsible for managing a department or unit within an organization that does not directly add to profit but incurs costs.
Variance Analysis
The process of investigating the difference between planned financial outcomes and actual financial performance.
Standard Costs
The predetermined costs associated with manufacturing a product, which are used for budgetary and inventory valuation purposes.
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