Examlex
Name the theory that emphasizes the concept that humans are positively motivated and progress toward higher levels of functioning.
Direct Labour Hours
The total hours worked by employees who are directly involved in the production process, often used as a basis for allocating labor costs to products.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require, for more accurate product costing.
Activity Costs
Expenses associated with specific activities within a manufacturing or service delivery process, including labor, materials, and overhead.
Flexed
Adjusted to reflect a change in the level of activity or volume, often used in budgeting to show how costs vary with different levels of output.
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