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Even employees who work on a busy production floor need performance appraisals.If the manager cannot conduct a closed-door appraisal session,the supervisor should conduct these wherever he/she can find room.
Performance appraisals should always be performed one on one and in a closed-door session;and,never with other employees present.
Fixed Manufacturing Overhead
The costs associated with manufacturing that do not vary with the level of production output, including rent of the facility and salaries of the staff.
Variable Selling
Costs that vary directly with the level of sales activity, such as commissions or shipping charges.
Administrative Expense
Expenses related to the general operation of a business, such as office supplies, management salaries, and utilities.
Fixed Selling
Costs that remain constant regardless of the volume of goods or services sold.
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