Examlex
A method for identifying causality by looking at the way in which the average change over time in the outcome variable is compared to the average change in a control group is called difference-in-differences.
Machine-Hours
A measure of the amount of time machines are operated in the manufacturing process, used as a basis for allocating costs.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate manufacturing overhead costs to products based on a selected activity base such as labor hours or machine hours.
Direct Labor-Hours
The total hours of labor directly involved in manufacturing a product, used in calculating labor costs and efficiency in production.
Job-Order Costing
A system that assigns manufacturing costs to each product, providing a way to calculate the cost per item or job specifically.
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