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Why are most short-term forecasts based on expected changes in aggregate demand?
Inventory
A company's stock of the goods available for sale to customers, as well as raw materials and work-in-progress that will be sold or finished in the future.
Fixed Overhead Volume Variance
The difference between the budgeted and actual fixed overhead costs attributable to a change in the volume of production or procurement.
Fixed Overhead Budget Variance
The difference between the actual fixed overhead costs incurred and the budgeted or standard fixed overhead costs.
Direct Labor-hours
The complete total of working hours by individuals directly involved in the fabrication process.
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