Examlex
SABRE is the name for American Airlines' yield management system.
Underapplied Overhead
Occurs when the allocated overhead cost is less than the actual overhead incurred, leading to a discrepancy in the cost accounting.
Cost of Goods Sold
Represents the direct costs attributable to the production of the goods sold by a company, including the material costs and direct labor costs.
Indirect Labour Costs
Costs related to employees that cannot be directly traced back to a specific product or service, such as supervisory salaries and maintenance labor.
Timesheet
A document or software where employees' working hours are recorded.
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