Examlex
The AutoNumber field type can be used to assign consecutive file number codes automatically when creating a database.
Work in Process
Inventory that includes goods that are in the production process but have not yet been completed.
Property, Plant, and Equipment
Long-term tangible assets owned by a business, used in its operations to generate revenue, including buildings, machinery, and equipment.
Overhead Volume Variance
This measures the difference between the budgeted fixed manufacturing overhead and the applied manufacturing overhead, based on the actual production volume.
Capacity Utilization
Refers to the percentage of total potential output that is actually being produced at a given time, measuring the efficiency with which a company uses its productive capacity.
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