Metrics-Based Measures Are Generally Less Focused on Numbers and More

question 23

True/False

Metrics-based measures are generally less focused on numbers and more strategic than process-based measures.

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Definitions:

Direct Labor-Hours

The total hours worked by employees who are directly involved in the production of goods.

Predetermined Overhead Rate

A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated costs and activities.

Variable Manufacturing Overhead

The portion of manufacturing overhead costs that vary with the level of production, such as utilities and materials.

Direct Labor-Hours

The cumulative hours employees spend directly participating in the manufacturing process.