Examlex
Contrast the effects of various reward systems. Which are most effective?
ABC System
Stands for Activity-Based Costing system, a method of allocating overhead and indirect costs to specific products or services based on their consumption of resources.
Prime Cost
Direct materials plus direct labor costs.
Machine Hours
The total number of hours that machines are used or operated during a specific time period, often used as a basis for allocating manufacturing overhead.
Direct Labor Hour
A measure of the time spent by workers manufacturing a product or delivering a service.
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