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Accounting for Eship. & Bus. Innovation - Entrepreneurship and Business Innovation - Flashcards
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Give allocation bases examples
Give allocation bases examples
they should reflect how performance objects impact the total cost of resources in a cost pool; minutes, units, square meters, cost of direct materials/labor, etc.
Define Discretionary costs
Define Discretionary costs
can be adjusted relatively quickly (marketing, training and research)
Define Scarce resources
Define Scarce resources
resources that are fully used, called this way because the company would like to have more of them but it cannot mobilize them in due time
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