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Indirect materials cost: Indirect materials cost is the cost associated with consumables, such as lubricants, grease, and water, that are not used as raw materials. Other indirect manufacturing cost: includes machine depreciation, land rent, property insurance, electricity, freight and transportation, or any expenses that keep the factory ...
Normative mineralogy is an estimate of the mineralogy of the rock. It usually differs from the visually observable mineralogy, at least as much as the types of mineral species, especially amongst the ferromagnesian minerals and feldspars, where it is possible to have many solid solution series of minerals, or minerals with similar Fe and Mg ratios substituting, especially with water (e.g ...
This is a normative statement, because it reflects value judgments; this specific statement makes the judgment that the benefits of the policy outweigh its costs. [ 2 ] Some earlier technical problems posed in welfare economics have had major impacts on work in applied fields such as resource allocation , public policy , social indicators, and ...
A cost estimate is the approximation of the cost of a program, project, or operation. The cost estimate is the product of the cost estimating process. The cost estimate has a single total value and may have identifiable component values. A problem with a cost overrun can be avoided with a credible, reliable, and accurate cost estimate. A cost ...
In accounting, lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory. Normally, ending inventory is stated at historical cost . However, there are times when the original cost of the ending inventory is greater than the net realizable value , and thus the inventory has lost value.
In law and economics, the Coase theorem (/ ˈ k oʊ s /) describes the economic efficiency of an economic allocation or outcome in the presence of externalities.The theorem is significant because, if true, the conclusion is that it is possible for private individuals to make choices that can solve the problem of market externalities.
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