There Are Many Types of Managers Who Contribute to Planning

question 109

Essay

There are many types of managers who contribute to planning, organizing, leading, and controlling their organizations in different ways. They work at different levels in the management hierarchy. Describe all of the types of managers in some type of hierarchical order of your own design, noting some vertical as well as horizontal distinctions.

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Definitions:

Underapplied Overhead

A situation where the allocated manufacturing overhead costs are less than the actual overhead costs incurred.

Overapplied Overhead

A situation in accounting where the allocated manufacturing overhead costs are more than the actual overhead incurred.

Manufacturing Overhead

The indirect costs associated with manufacturing, not directly tied to a specific product, such as factory rent, equipment depreciation, and utilities.

Overapplied Overhead

A situation where the allocated overhead costs exceed the actual overhead costs incurred.