Examlex
An expert system can increase efficiency by enabling more highly skilled employees to do work that otherwise would require many less-skilled employees.
Machine-Hours
An indicator of how much is produced or the level of activity in manufacturing, determined by the total hours that machinery is in use during the production process.
Job-Order Costing
A costing method used to calculate the production costs of individual units or batches of products, making it especially useful for customized orders in manufacturing or service industries.
Plantwide Overhead Rate
An overhead allocation rate applied uniformly to all products or services based on overall plant activity, ignoring individual departmental differences.
Direct Labor-Hours
Refers to the measurable amounts of work effort contributed directly by laborers on the manufacturing floor towards the production of goods.
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