Quality Circles, Gainsharing Programs, and Other Types of Joint Labor-Management

question 44

True/False

Quality circles, gainsharing programs, and other types of joint labor-management committees focus largely on changing the way work has been organized under scientific management principles.

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Definitions:

Batch-level Activities

Operations or tasks that are performed for each batch of products, regardless of the size of the batch.

Units

Generally refers to the quantitative measure of output or production in business operations.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to individual products based on a certain activity base, such as labor hours or machine hours.

Activity-based Costing

A costing methodology that assigns overhead and indirect costs to specific activities, thereby providing more accurate product costing.