Examlex
Please define the following key terms. Show Who? What? Where? When? Why Important?
-Helmut Kohl
Actual Labour Hours
The actual amount of labor time spent on a particular job or task, measured in hours.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity of materials that should have been used according to standards.
Standard Quantity
The expected or budgeted quantity of materials, labor, or overheads necessary for producing a unit of production or service under specified conditions.
Standard Price
A predetermined cost that companies use as a benchmark to measure the performance of actual costs.
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