Examlex
According to the text,in supply chain,the term lean has begun to replace the term JIT.
Direct Labor-Hours
The cumulative amount of time spent working directly in the production of a good or the delivery of a service.
Job-Order Costing
A cost accounting system that accumulates costs per job rather than process, suitable for firms producing unique or custom products.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products, calculated before the manufacturing process begins.
Machine-Hours
A unit of measure for the amount of time a machine is operated, used in costing and operational efficiency analysis.
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