Examlex
What are some of the reasons for resisting organizational change?
Fixed Manufacturing Overhead
The portion of manufacturing overhead costs that remains constant regardless of the level of production, such as depreciation of equipment and salary of supervisors.
Budget Variance
The difference between budgeted and actual figures for a given period, indicating under or overspending.
Machine-Hours
A measure of production time, calculating the total hours a machine is operated in the production of goods.
Actual Level
The real, observed state or amount of something, rather than estimated or predicted levels.
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