Examlex
Describe the internal and external forces that affect e-business.
Idle Capacity
Idle capacity refers to the unused portion of the total capacity of a manufacturing unit which could otherwise be used to produce goods and generate revenue.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, improving the accuracy of product costing.
Activity-Based Costing System
A costing methodology that assigns costs to products or services based on the activities they require and the resources consumed by these activities.
Direct Labor Cost
The cost associated with workers who are directly involved in the production of goods or services.
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