_____ Enables Leaders to Look for Patterns of Movement Over

question 55

Short Answer

_____ enables leaders to look for patterns of movement over time and focus on the qualities of rhythm, flow, direction, shape, and networks of relationships that accomplish the performance of the whole.

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Definitions:

Cost Flows

The movement and allocation of costs within an accounting system, often associated with manufacturing processes.

Plantwide Overhead Rate

A single, uniform overhead rate applied throughout a manufacturing plant, calculated by dividing total factory overhead by a chosen allocation base.

Overhead Allocation Base

A measure used to distribute overhead costs among products or services, often based on direct labor hours, machine hours, or direct labor costs.

Manufacturing Overhead

All the indirect costs associated with manufacturing a product, such as utilities, maintenance, and factory equipment depreciation, not directly traceable to a specific product.