Examlex
One of the similarities between process focus and mass-customization is:
Direct Labor Cost
The expense related to the work of employees directly involved in the production of goods or services, such as wages for assembly line workers.
Direct Labor-Hours
Direct labor-hours are the total number of hours worked by employees directly involved in the manufacturing process, used as a basis for assigning labor costs to products.
Direct Materials
Raw materials that can be directly identified with the production of specific goods or services and are a major component of product costs.
Budgeted Production
The planned level of production output, calculated based on demand forecasts and inventory requirements.
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