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Change agents should introduce new rewards and information systems to:
Variable Overhead Estimates
Predicted costs that fluctuate with the level of output, such as utilities and materials, which do not have a fixed rate.
Standard Input Measures
Metrics used to set benchmarks for the amount of resources (materials, labor, etc.) required for a standard unit of production or service delivery, facilitating efficiency analysis.
Units of Output
The measure of production or work accomplished, such as the number of units produced in a manufacturing process.
Four-Way Overhead Analysis
A detailed analysis method focusing on identifying, separating, and analyzing overhead costs using four main categories or perspectives.
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