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What is online transaction processing?
Manufacturing Overhead
All manufacturing costs that are not direct materials or direct labor, including costs associated with running the factory such as utilities and maintenance.
Overhead Cost
Expenses related to the operation of a business that are not directly tied to a specific product or service, such as utilities and rent.
Activity-Based Costing
A method of costing that identifies the relationship between costs, activities, and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods.
Machine-Hours
A measure of the amount of time a machine is operated, used in manufacturing to allocate costs or determine efficiency.
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