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The two easiest ways to freeze out minority shareholders are the freeze-out acquisition and the share split.
Direct Labor Hours
The total hours of work directly involved in the production of goods, often used in costing and operational efficiency analysis.
Materials Handling
The movement, protection, storage, and control of materials and products throughout manufacturing, warehousing, distribution, consumption, and disposal.
Activity Rate
A measure used in activity-based costing to assign overhead costs to products or services, based on specific activities.
Cost Pool
A grouping of individual costs, typically by department or service center, from which cost allocations are made to products or services.
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