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The downstream portion of the supply chain includes the company's suppliers,the suppliers' suppliers,and the processes for managing relationships with them.
Overapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead costs exceed the actual overhead costs incurred.
Adjusted Cost
The net cost of an asset after adjustments for factors such as depreciation, improvements, or disposals, used in financial and tax reporting.
Cost of Goods Manufactured
Cost of Goods Manufactured (COGM) is the total production cost of goods completed during a specific period, including materials, labor, and overhead costs.
Schedule of Cost
A detailed listing of costs incurred for a project or production, often categorized by type or department.
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