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Line managers control a number of the factors that influence worker stress.
Overapplied Overhead
A situation where the applied manufacturing overhead cost is more than the actual overhead cost incurred, resulting in a need for adjustment in accounting records.
Underapplied Overhead
A condition where the actual overhead costs incurred exceed the allocated expenses in the manufacturing process.
Factory Overhead Account
An accounting category that accumulates all manufacturing costs that are not directly tied to a specific product or production job.
Cost Accounting Systems
Systems used by businesses to track, record, and analyze costs associated with their operations to aid in budgeting, cost control, and profitability analysis.
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