Examlex
What are human resource metrics? Why are human resource metrics important in high-performance work systems?
Plantwide Overhead Rate
An overhead rate applied uniformly across an entire plant or company, calculated without regard to individual departments or products.
Manufacturing Overhead Cost Driver
A factor that causes the cost of manufacturing overhead to change, such as machine hours or labor hours.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead costs to products, calculated before the period begins based on estimated costs and activity levels.
Variable Manufacturing Overhead
Costs in the manufacturing process that vary with the level of production output, such as materials and energy usage.
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