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The "customers" of the Repair and Maintenance Department are internal. They are the users of the production equipment that the Repair and Maintenance Department is responsible for keeping in good working order. Although the Repair and Maintenance Department may be indirectly responsible for an impact on factory overhead costs if they do not do their job and do not keep the production machinery running, they are not responsible for activities that directly impact the total factory overhead variances or any other factory variances. Performance measures that measure the department's performance more directly should be used.
The "customers" of the Repair and Maintenance Department are internal. They are the users of the production equipment that the Repair and Maintenance Department is responsible for keeping in good working order. Although the Repair and Maintenance Department may be indirectly responsible for an impact on factory overhead costs if they do not do their job and do not keep the production machinery running, they are not responsible for activities that directly impact the fixed overhead volume variances or any other factory variances. Performance measures that measure the department's performance more directly should be used.
The "customers" of the Repair and Maintenance Department are internal. They are the users of the production equipment that the Repair and Maintenance Department is responsible for keeping in good working order. Although the Repair and Maintenance Department may be indirectly responsible for an impact on net income if they do not do their job and do not keep the production machinery running, they are not responsible for activities that directly impact the variance between the firm's budgeted and actual net income. Performance measures that measure the department's performance more directly should be used.
The "customers" of the Repair and Maintenance Department are internal. They are the users of the production equipment that the Repair and Maintenance Department is responsible for keeping in good working order. The response time and degree of satisfaction among the Repair and Maintenance Department's customers is an appropriate measurement for evaluating the performance of the Repair and Maintenance Department.