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Idle Capacity
The portion of a company's resources or production capability that is not currently being utilized to its full potential.
Activity-based Costing
Activity-based costing allocates overhead costs based on the specific activities that contribute to overhead in producing a product or service.
Processing Batches
Groups of items or units processed together in one operation to improve efficiency, often in manufacturing or data processing contexts.
Activity-based Costing
A costing method that assigns overhead and indirect costs to related products and services based on their usage of activities.
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