Examlex
Just-in-time philosophy is applicable in:
Direct Labor-Hours
Total time spent by staff members who are directly part of the manufacturing operations.
Fixed Manufacturing Overhead
Fixed manufacturing overhead includes regular, consistent costs involved in manufacturing that do not vary with the level of production, such as salaries of managers and factory rent.
Job-Order Costing System
A cost accounting system that assigns manufacturing costs to a specific product or batches of products, often used in customized production environments.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products or job orders based on a selected activity base, such as direct labor hours.
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