Examlex
The Profit Impact on Market Strategies data base (PIMS) uses data from 4000 firms to study:
Milling
A machining process that involves the cutting and shaping of materials using a rotating tool, commonly used in manufacturing to create parts of precise shapes and sizes.
Finishing
The final step in the manufacturing process where a product undergoes final touch-ups, coating, polishing, or packaging.
Predetermined Overhead Rate
A rate calculated before a period begins, based on the estimated overhead costs and estimated activity base, used to allocate overhead to products or services.
Machine-Hours
A unit of measure indicating the operational time of machines in manufacturing processes, key to determining overhead rates and productivity.
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