Examlex
List the ERD design steps that are independent of the database structure.
Manufacturing Overhead
All manufacturing costs other than direct materials and direct labor, including costs related to running a factory such as utilities, depreciation, and maintenance.
Direct Labour-Hours
The total hours worked directly on the production of goods or services.
External Reports
Financial documents that are prepared for parties outside the organization, such as shareholders and creditors.
Overhead Cost
Refers to ongoing expenses that are not directly tied to production but are necessary for running the business, such as rent, utilities, and insurance.
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