Examlex
"Whack a mole" results once an unethical course of action begins.
Unused Capacity
Represents resources or facilities available but not currently being utilized to their full potential in the production process.
Job-Order Costing
A cost accounting system in which costs are assigned to specific jobs or batches, useful in industries where products or services are customized.
Predetermined Overhead Rate
The estimated cost of manufacturing overhead for a specific reporting period, divided by an allocation base, like direct labor hours.
Capacity
The maximum level of output that a company can sustain to produce in a given period under normal conditions.
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