Examlex
Which of these statements about the field of organizational behavior is FALSE?
Direct Labor Hours
The total number of hours worked by employees directly involved in the production process of a company's goods or services.
Activity-Based Costing
A costing methodology that assigns costs to products or services based on the resources they consume, focusing on activities as the fundamental cost drivers.
Activity Rates
Rates used in activity-based costing to allocate overhead costs to products or services based on their consumption of activities.
Activity Cost Pools
Accumulation of overhead costs intended to be allocated to various activities based on their cost drivers.
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