Examlex
Open systems thinking tends to develop synergy in organizations.
Materials Price Variance
The variance between the real expense of materials utilized in production and the predetermined standard cost of those materials.
Raw Materials Inventory
The stock of basic materials and components that are to be used in the production or manufacturing of goods.
Labor Rate Variance
The difference between the actual cost of labor and the expected (or budgeted) cost, often analyzed in cost accounting.
Labor Efficiency Variance
A metric that assesses the difference in actual versus budgeted labor hours used, valued at the standard wage rate, to gauge workforce productivity.
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