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  2. Factory overhead - Wikipedia

    en.wikipedia.org/wiki/Factory_overhead

    Factory overhead, also called manufacturing overhead, manufacturing overhead costs (MOH cost), work overhead, or factory burden in American English, is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product. [1] It generally applies to indirect labor and indirect cost.

  3. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  4. Pre-determined overhead rate - Wikipedia

    en.wikipedia.org/wiki/Pre-determined_overhead_rate

    A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead. Overhead is then applied by multiplying the pre-determined overhead rate by the actual driver units. Any difference between applied overhead and the amount of overhead actually incurred is called over- or under-applied overhead.

  5. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.

  6. Lean manufacturing - Wikipedia

    en.wikipedia.org/wiki/Lean_manufacturing

    Lean manufacturing is a method of manufacturing goods aimed primarily at reducing times within the production system as well as response times from suppliers and customers.It is closely related to another concept called just-in-time manufacturing (JIT manufacturing in short).

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  8. Injection moulding - Wikipedia

    en.wikipedia.org/wiki/Injection_moulding

    Filter for nozzle with a plastic toy next to it. Injection moulding is used to create many things such as wire spools, packaging, bottle caps, automotive parts and components, toys, pocket combs, some musical instruments (and parts of them), one-piece chairs and small tables, storage containers, mechanical parts (including gears), and most other plastic products available today.

  9. Nonpoint source pollution - Wikipedia

    en.wikipedia.org/wiki/Nonpoint_source_pollution

    Farms with large livestock and poultry operations, such as factory farms, are often point source dischargers. These facilities are called "concentrated animal feeding operations" or "feedlots" in the US and are being subject to increasing government regulation. [24] [25]