Examlex
Three types of value drivers are operational,financial,and sustainability.Give two examples of each of these types of business value drivers.
Actual Overhead Cost
The total of all indirect costs that have been incurred in the actual operation of a business.
Factory Overhead
Indirect manufacturing costs not directly linked to specific units produced, including costs for maintenance, utilities, and salaries of supervisory personnel.
Subsidiary Factory Overhead Ledger
A specialized ledger that tracks all the indirect manufacturing costs associated with a company's production process.
Direct Materials
Raw materials and components that are directly used in the production of a product, which can be easily traced and assigned to specific goods.
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