Examlex
While patents may be an effective way of protecting proprietary technology, many firms competing in the electronics industry do not apply for patents to prevent competitors from utilizing the technological knowledge that would be included in the patent application.
Finished Goods Inventory
Merchandise that has finished the production phase but has not yet been delivered or sold to purchasers.
Process Costing
A method of costing used in manufacturing where the cost of products is determined by averaging over units produced, typically used in industries where the production is continuous.
Factory Wages
Compensation paid to workers who are directly involved in the production process in a manufacturing setting.
Indirect Labor
Labor costs associated with support operations, not directly involved in the production of goods or services, such as maintenance and cleaning staff.
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