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Dynamic scaling for database servers can be a challenge because the additional sharding has to be handled on the fly by the DBMS.
Direct Materials
Raw materials that are directly traceable to the finished product.
Standard Cost System
A method of cost accounting that uses cost estimates to predict the cost of producing a product under normal conditions, serving as a benchmark for evaluating performance.
Work in Process
Refers to the goods that are in the stages of production but are not yet complete.
Fixed Manufacturing Overhead
Expenses related to production that do not change with the level of output, such as rent, salaries of permanent staff, and depreciation of factory equipment.
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