Examlex
Which of the following refers to engaging in the international division of labor so as to obtain the cheapest sources of labor and supplies regardless of country?
Unfavorable
A term used to describe a situation or outcome that is not advantageous, detrimental, or negatively impacts objectives.
Direct Labor Time Variance
The difference between the estimated time to produce a good or service and the actual time taken, multiplied by the hourly labor rate.
Direct Labor
This references the cost of labor that can be directly attributed to the manufacture or production of specific goods or services.
Cost Variance
The difference between the expected (budgeted) cost of an activity and the actual cost incurred, used in budgeting and financial reporting to monitor performance.
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