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As a former corporate controller and senior vice president of operations, I have experienced both sides of allocated overhead. I have learned manufacturing executives have more control over costs ...

Overhead allocation is a source of great disagreement in our industry. Should the allocation be based on job price? On job cost? Per project? Or per field man-hour. We understand the pros and cons of ...

Programmability has fueled the growth of most semiconductor products, but how much does it actually cost? And is that cost worth it? The answer is more complicated than a simple efficiency formula. It ...