costing is a costing approach in which all manufacturing costs are charged to the product.

costing is a costing approach in which only variable manufacturing costs are product costs, and fixed manufacturing costs are period costs $($expenses$).$

that a company incurs. structure is the relative proportion of fixed versus variable costs

The degree of operating is a measure of the extent to which a company's net income reacts to a change in sales. It is calculated by dividing the contribution margin by net income.

Operating leverage is the extent to which a company's net change in sales. $$ reacts to a

Operating leverage is determined by a company's relative use variable costs. $$ versus

Sales mix is relative $$ in which a company sells its multiple products. It can be calculated based on unit sales or sales revenue.

Theory of constraints is a specific approach used to identify and manage constraints in order to achieve the company's

Incremental is the process of identifying the financial data that change under alternative courses of action.

Opportunity $$ is the potential benefit that is lost when one course of action is chosen rather than an alternative course of action.

$$ cost and revenues are those costs and revenues that differ across alternatives.

A $$ cost is a cost incurred in the past that cannot be changed or avoided by any present or future decision.