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POS Approaches Seek Out Instances of "Positive Deviance", That Is

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POS approaches seek out instances of "positive deviance", that is, those dynamics leading to exceptional individual and organizational performance such as developing human strength, producing resilience and restoration and fostering vitality.


Definitions:

Predetermined Overhead

An estimated rate used to allocate overhead costs to products or services based on expected activities and costs.

Direct Materials

Materials that can be directly linked to the production process and form a fundamental component of the final product.

Direct Labor-Hours

The cumulative hours that employees actively participating in manufacturing processes have worked.

Predetermined Overhead

An estimated rate used in manufacturing to allocate overhead costs to products or services based on a certain activity measure.

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