Examlex
In CBT, the therapist assumes the role of active listener, allowing the client to direct the discussion.
Direct Labor-Hours
The number of hours spent by workers producing a company's goods, a measure of direct labor input.
Standard Cost System
An accounting method where costs are predetermined for product costing, facilitating variance analysis between expected and actual costs.
Fixed Manufacturing Overhead
Indirect costs associated with manufacturing that do not vary with the level of production, such as salaries of managers and depreciation of factory equipment.
Variances
The difference between expected and actual figures in budgeting and financial forecasting.
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