Examlex
An important part of a negative-news message is the section that explains the reasons for the bad news.
Manufacturing Overhead Cost
The total of all costs associated with manufacturing beyond direct materials and direct labor, including indirect expenses such as maintenance and factory utilities.
Direct Manufacturing Cost
Costs that are directly attributable to the manufacturing process, including direct labor and direct materials cost.
Indirect Manufacturing Cost
Costs associated with manufacturing that cannot be directly tied to a specific product, such as maintenance and utilities.
Financial Reporting
The process and the result of providing financial information to company stakeholders to make informed decisions.
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