Examlex
Personal characteristics that are objective and easily obtained from personnel records (such as age, sex, and length of tenure) are called biographical characteristics.
Activity-Based Costing
A method of costing that identifies the relationship between costs, activities, and products, and through this relationship, assigns indirect costs to products less arbitrarily than traditional methods.
Processing Costs
The expenses involved in handling, treating, or converting raw materials into finished products.
Equipment Expense
The cost associated with purchasing or maintaining equipment necessary for the operation of a business.
Activity Rate
A ratio used in activity-based costing to allocate costs to products or services based on the number of transactions or events.
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