Examlex
Which of the following is not a variable that a manager can foster in order to stimulate innovation?
Traditional Costing System
A costing method that assigns manufacturing overhead costs to products based on volume metrics such as machine hours or labour hours.
Direct Labor-Hours
The entirety of hours committed by personnel directly involved in the process of production.
Activity-Based Costing
An accounting method that assigns costs to products and services based on the activities and resources that go into producing them, providing more accurate product costing.
Manufacturing Overhead
Costs involved in the manufacturing process that cannot be directly linked to the production of a specific product, like maintenance and factory supervision.
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