Examlex
What are the five overall keys to implementation control?
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders based on a certain activity base, such as machine hours or labor hours.
Machine-Hours
A unit of measure that represents the operational time of a machine, used in allocating manufacturing overhead based on the time machines are run.
Plantwide Predetermined
A rate, often related to overhead costs, that is set before the accounting period begins and applied uniformly throughout an entire plant or organization.
Machine-Hours
A measure of production output or activity level using the total hours machines are operated.
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