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Processing Orders
Entails the activities involved in handling and fulfilling customer orders, from placement to delivery.
Idle Capacity
The unused portion of the total available capacity within a company, often resulting in inefficiency and increased costs.
Activity-Based Costing
A costing methodology that assigns costs to products or services based on the activities they require, aiming for more accurate product costing.
Resource Consumption
The use of resources (such as raw materials, energy, or labor) in the production of goods or provision of services.
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