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All of the following employees hold line positions except
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor, such as maintenance, utilities, and equipment depreciation.
Management Process
The five basic management functions of (1) planning, (2) directing, (3) controlling, (4) improving, and (5) decision making.
Planning
The process of setting goals, developing strategies, and outlining tasks and schedules to accomplish the goals.
Controlling
The function of management involved in monitoring and evaluating the efficiency and effectiveness of a company's strategies and operations.
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