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State the advantages of the SERVQUAL instrument.
Job Cost Sheets
Job cost sheets are detailed records used in cost accounting to track the expenses associated with a specific job or project.
Labour Time Sheet
A record detailing the amount of time an employee spends on various tasks, used for payroll and costing purposes.
Indirect Labour Hours
The hours worked by employees that cannot be directly linked to specific products or services.
Direct Labour Hours
The total hours worked by employees directly involved in the manufacturing process, usually influencing variable expenses.
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