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In an activity-based costing system,manufacturing overhead costs are divided into separate:
Motivation
The process that initiates, guides, and maintains goal-oriented behaviors, driven by internal or external factors.
Substantive Complexity
Degree to which a person’s work requires thought and independent judgment.
Tacit Knowledge
Tacit knowledge refers to the unspoken, practical skills or understandings that people have but cannot necessarily articulate, often gained through personal experience and difficult to transfer to others.
Role Load Spillover
The phenomenon where the demands of one's role in work or home life interfere with the ability to fulfill roles in another domain.
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