Examlex
What is the purpose of supply chain management software?
Variable Manufacturing Overhead
Variable manufacturing overhead includes all manufacturing costs that vary with the level of production, such as utilities or materials needed in the production process.
Standard Hours Allowed
The time allocated for a task based on predetermined standards.
Actual Direct Labour Hours
The real number of labor hours worked by employees directly involved in the production process, typically recorded after the work has been completed.
Standard Cost System
A cost accounting system that uses cost standards for materials, labor, and overhead to control actual costs and analyze variances.
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