COST ROLLUP is a determination of all cost elements within total cost. A cost rollup will normally but not always allow for the dissection of cost by material by a where used chain to the individual component, labor by operation and overheads applied. See COST IMPLOSION.
PRIME COST is equal to the sum of DIRECT MATERIAL plus DIRECT LABOR.
PPBS is PPBS is Program Planning Budgeting System.
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