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Fayol's unity of command principle emphasizes that each subordinate receives orders from one-and only one-superior.
Manufacturing Overhead
All indirect factory-related costs incurred during the production process, excluding direct materials and direct labor costs.
Direct Labour-Hours
The total amount of time workers spend directly manufacturing a product or providing a service.
Prototype Testing
The process of evaluating a preliminary model of a product to assess its performance, design, and reliability before it goes into mass production.
Batch Level Activity
Operations or tasks that are performed on groups of products together, typically as a step within the production process, where costs are incurred for the batch as a whole rather than for individual units.
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