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Ideal standard |
A standard based on the best possible operating condition |
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Indirect costs |
Costs that cannot be conveniently traced to a product |
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Idle time |
Unproductive time due to circumstances beyond the worker’s control. |
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Integrated accounts |
A system where one set of accounts is maintained |
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Interlocking accounts |
A system where the financial accounts are kept separate from the cost accounts |
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