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Managers can expect resistance from organization members when trying to change the organization's culture.
Job-Order Costing System
A methodology that assigns manufacturing costs to each individual product, allowing companies to track expenses for unique production orders.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products or job orders, based on a particular activity base such as labor hours or machine hours.
Machine-Hours
A measure of production time, calculated as the total hours that machines are operating in the manufacturing process.
Job-Order Costing System
An accounting system that accumulates costs for each individual job or project, useful in custom manufacturing environments.
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