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Even Flow
A management strategy aimed at maintaining consistent production levels, minimizing fluctuations in inventory and workload.
Machine Breakdowns
Occurrences where industrial or office machinery fails to operate, often leading to operational delays and the need for repairs.
Variable Factory Overhead
Costs in the production process that vary with the level of production output, such as utilities and materials.
Controllable Variance
The difference between actual and budgeted costs that management can influence through its actions.
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