The amount of labor time that should be required to complete a single
unit of product, including allowances for breaks, machine downtime, cleanup,
rejects, and other normal inefficiencies.
Copyrights of all content on this web site are owned by Accounting For
Management except where indicated in source or copyright statements.
Accounting For Management must be contacted for permission to copy or
redistribute any material published on this website.
Copyright 2012
Accounting For Management. All rights reserved.
