Examlex
Related technologies for group support,such as electronic meeting systems (EMSs)and computer-mediated communication (CMC),are considered full-function GSSs because they contain decision-making tools.
Labor Rate Variance
The difference between the actual hourly wage paid to workers and the standard or expected wage rate.
Standard Labor Rate
The predetermined hourly wage rate used in cost accounting to calculate labor costs.
Standard Hours Allowed
The number of hours that should have been worked for the actual production achieved, based on pre-established standards.
Standard Costing System
A cost accounting method that assigns a fixed cost to inventory and measures variances against actual production costs to manage business expenses.
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