Examlex
Define productivity.
Direct Labor Hour
The amount of time spent by workers directly on the manufacturing of products or services.
Direct Labor
The expenses associated with the salaries of workers directly engaged in manufacturing products or providing services.
Job Order Costing
A cost accounting system in which costs are assigned to specific jobs or batches, typical in companies that produce unique products or jobs.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products based on a relevant driver.
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