PURE COST is any direct readily verifiable cost assignable to the subject or item, e.g., the direct cost of producing a product.
ORDER-TO-CASH (OTC) is the process where everything that leads from the order, packaging, delivery to having the actual money in the bank is included.
CROSS-FOOTING is the addition of columns of figures in different ways to check the accuracy of the totals, e.g. vertically and horizontally deriving the same total in a spreadsheet.
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