Examlex
Integrative bargaining is an approach that assumes that a win-win solution will always be the outcome of contract negotiations.
Direct Labor-Hours
The total hours of labor time directly involved in producing goods or providing services, often used as a basis for allocating manufacturing overhead.
Fixed Manufacturing Overhead
Costs related to production that do not change with the level of output, such as rent, salaries of permanent staff, and depreciation of factory equipment.
Job-Order Costing System
An accounting system that assigns costs to specific production batches or jobs, used in environments where products are customized or not identical.
Manufacturing Departments
Divisions within a manufacturing organization, each focusing on a specific aspect of the production process.
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