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Characteristics of all well-designed dashboards and scorecards include all of the following except:
Indirect Manufacturing Costs
Costs that cannot be directly linked to the production of specific goods or services, such as utilities and rental fees for manufacturing facilities.
Product Cost
The total expense incurred in the creation of a product, including direct materials, direct labor, and overhead costs.
Period Cost
Expenses that are not directly tied to the production process and are instead expensed in the period they are incurred.
Variable Cost
Costs that change in proportion to the level of output or activity, such as materials and labor involved directly in production.
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