BASING POINT
A particular place used in the basing point pricing system. For the most part, the area where the production of commodity or the manufacturing of a product takes place is called the basing point. When ready, the manufacturer will estimate the base price and a set shipping amount from that location, wherever the actual products are shipped from.
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Activity Dictionary
A list of specific activities that are used in the activity-based costing (ABC) analysis. The list is made up of description of different activitie ...
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