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Using "reengineering" as a code word for "downsizing" will help to ensure that the morale of the organization remains unaffected.
Manufacturing Overhead
All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for management, not directly involved in the production.
Cost of Goods Manufactured
The total production cost of goods completed during a specific period, including materials, labor, and overhead.
Schedule of Cost
A detailed statement that shows the various costs associated with the production of goods or provision of services during a specific period.
Raw Materials
The basic materials from which products are made, often processed or combined with other materials in the production process.
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