Examlex
A trigger is a computer program stored in a database that is used to enforce business rules.
Direct Labor Cost
The expense related to the work of employees directly involved in the production of goods or services, such as wages for assembly line workers.
Direct Labor-Hours
Direct labor-hours are the total number of hours worked by employees directly involved in the manufacturing process, used as a basis for assigning labor costs to products.
Direct Materials
Raw materials that can be directly identified with the production of specific goods or services and are a major component of product costs.
Budgeted Production
The planned level of production output, calculated based on demand forecasts and inventory requirements.
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