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Personnel often react more favorable to incremental change rather than radical change because incremental change gives them control and ownership of improvements.
Storeroom
A room or space used to store supplies, materials, and equipment awaiting use in production or operations.
Overapplied Manufacturing Overhead
This occurs when the manufacturing overhead allocated to products exceeds the actual manufacturing overhead costs incurred.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including maintenance, utilities, and quality control, that cannot be directly traced to specific products.
Job-Order Costing
A cost accounting system that assigns costs to specific production batches or jobs, rather than to an entire production process.
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