Examlex
Which of the following is both an internal and external factor that might affect an enterprise's ability to achieve objectives?
Job-order Costing
A costing method used to track costs to individual jobs or batches, assigning direct costs and allocating indirect costs to each job.
Labour Time
The total hours worked by employees measurable for a specific period, often used for costing and productivity analysis.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products or job orders based on a chosen activity base.
Direct Labour-hours
The total hours worked by employees directly involved in the manufacturing process.
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