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In the context of performance appraisals, in a(n) ________ technique, the manager keeps a regular log by recording each significant employee behavior that reflects the quality of his or her performance.
Departmental Overhead Rate
The rate at which indirect costs are allocated to different departments within a company, often used for costing purposes.
Direct Labor Hours
The total number of hours worked by employees directly involved in manufacturing a product or providing a service, often used in calculating labor cost and efficiency.
Machine Hours
A measure of the amount of time a machine is operated, used in costing to allocate expenses based on how long a machine has been in use.
Setup Cost Per Unit
The cost associated with configuring or preparing equipment for manufacturing a batch of products, divided by the number of units produced.
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