Examlex
The impact of information technology on organization design includes:
Machine-Hours
A measurement of the time a machine is operated, used in costing to allocate expenses based on machine use.
Manufacturing Overhead
A rephrased definition: All indirect costs incurred during the production process, which are not directly traceable to individual products.
Predetermined Overhead Rate
A rate calculated at the beginning of the accounting period to allocate overhead costs to products or services, based on estimated costs and activity levels.
Direct Labor-Hours
The cumulative number of hours put in by workers who are directly engaged in producing goods or delivering a service.
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