Define products and services as they relate to the customer. Identify customer requirements for products and services in measurable terms. Identify gaps between what the customer expects and what is received. Describe the process in detail. Simplify the process and make it mistake proof. Measure quality and productivity and track improvement.
EJ
Answered
Assuming fixed costs remain constant,and a company produces and sells the same number of units,then income under absorption costing is less than income under variable costing.