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Employee Downtime
Periods when employees are not actively working due to breaks, equipment failure, or lack of demand.
Factory Overhead Cost
This rephrases "Factory Overhead" as the total expenses related to the operation of a factory that is not directly tied to a specific product or service.
Factory Burden
Another term for manufacturing overhead or factory overhead.
Managerial Accounting
The process of identifying, measuring, analyzing, and communicating financial information to managers for the pursuit of an organization's goals.
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