Examlex
Please match the description with models for needs assessment appropriate
-A tool that draws on focus groups as survey research, and provides analytic strategies that originate in discrepancy modeling
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products or cost objects based on a relevant activity base.
Labor-Hour
The unit of measure representing the amount of work performed by an employee in one hour.
Fixed Manufacturing Overhead
Costs that do not vary with the level of production, such as rent, salaries, and insurance, associated with the manufacturing process.
Volume Variance
A measure in managerial accounting identifying the difference between planned and actual production volumes and its impact on the budget.
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