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Refreezing Is the Phase of Stabilizing the Change and Creating

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Refreezing is the phase of stabilizing the change and creating the conditions for its long-term continuity.


Definitions:

Direct Labor

The expenses associated with the salaries of workers directly engaged in manufacturing products or providing services.

Job Order Costing

A cost accounting system in which costs are assigned to specific jobs or batches, typical in companies that produce unique products or jobs.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to products based on a relevant driver.

Machine Hours

A unit of measure representing the operation time of machines in manufacturing or production processes.

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