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The best thing a manager can do to create functional conflict is to urge coworkers to hunker down and slog through,to simply persist.
Work in Process
Goods in the manufacturing process that are not yet completed, representing a portion of inventory that is between raw materials and finished goods.
Controlling Account
An account in the general ledger that summarizes and controls the total of subsidiary ledger entries, such as accounts receivable or accounts payable.
Job Cost Sheets
Documents that record and summarize all costs associated with a specific job or project, used in managerial accounting to track direct materials, direct labor, and overhead.
Work in Process
Items that are in the production phase but not yet completed; part of inventory accounting in manufacturing.
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