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People need to understand how their individual actions can contribute to achieving an organizational strategy. This can be accomplished by delegating authority and responsibility, defining roles, and defining measures and metrics. These actions are part of which tool for putting strategy into action?
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products or job orders based on a chosen activity base.
Direct Labour-hours
The total hours worked by employees directly involved in the manufacturing process.
Work in Process
Items that are in the process of being manufactured but are not yet complete.
Work in Process
Also known as work in progress, it denotes the cost of unfinished goods in manufacturing at any given time.
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