Examlex
Programs targeted solely at substance abuse prevention may have little effect on delinquency rates because drug use is a symptom and not a cause of delinquency.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor.
Direct Labor Workers
Employees who are directly involved in the production of goods, their wages are considered direct labor costs.
Denominator Level
The base or reference level used in various accounting or financial ratios, indicating the scale or volume for allocation or comparison.
Budget Variance
Budget variance is the difference between the budgeted or planned financial activity and the actual financial performance.
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