Examlex
A visitor dropping in during the middle of a meeting is an example of a physical distraction that can interfere with communication effectiveness.
Activity Cost Drivers
Factors that influence the costs of business activities, often used in activity-based costing to allocate costs more accurately.
ABC Costing System
Activity Based Costing system; a method of cost accounting that identifies and assigns costs to specific activities involved in the production process to better understand overhead costs.
Plantwide Overhead Rate
A single overhead absorption rate used throughout an entire plant or company to allocate indirect costs to products.
Overhead Rate Methods
Different methodologies used to allocate overhead costs to products or services based on criteria such as direct labor hours, machine hours, or direct material costs.
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