Examlex
A clear mission statement acts as an "invisible hand" that guides people in the organization.
Budget Variance
The difference between budgeted and actual figures for a given period, indicating under or overspending.
Machine-Hours
A measure of production time, calculating the total hours a machine is operated in the production of goods.
Actual Level
The real, observed state or amount of something, rather than estimated or predicted levels.
Variable Overhead Rate
The rate at which variable overhead costs fluctuate with changes in activity level or production volume, expressed per unit of activity.
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