A method of cost management of account all expenses related to the production of goods that have a specific and essential for generally accepted accounting principles (GAAP) external reports. Some of the direct costs associated with the production of the goods, including wages for workers to produce goods and raw materials used in the manufacture of the product, and all of the physical cost such as the cost of all utilities that are used in the production of the good. The cost, as well as the direct costs in the production of that good as a base cost.
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