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What Is the Difference Between Centralization and Decentralization

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What is the difference between centralization and decentralization?


Definitions:

Overhead Applied

The allocation of indirect costs to products, jobs, or activities based on a predetermined rate.

Job A496

A specific work order or project identifier used to track and manage a particular job within a company.

Total Job Cost

The complete cost of a specific job or project, including materials, labor, and overhead.

Predetermined Manufacturing Overhead Rate

An estimated rate used to assign manufacturing overhead costs to products or job orders, calculated before the periods begins based on expected annual overhead costs and activity levels.

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