Direct labor (past)
Direct labor associated with the production process or commodity. It engaged in the maintenance, supervision. Direct labor engaged in inspection, quality control analysis.
Direct labor associated with the production process or commodity. It engaged in the maintenance, supervision. Direct labor engaged in inspection, quality control analysis.
(K.C. Arora, Production and Operations Management, pg:977)
Direct labor (new)
(better) (group: accounting)
Direct labor is the cost of productive
time of personnel classified as direct labor employees, based on hourly rate
paid. Productive time is not limited to labor input that is incorporated in the
end product, but is limited to the effort that can be identified with a
particular cost objective ( e.g. that of engineers, designers, project
administrators, mechanical assemblers). Personnel who are classified as direct
are those employees who can properly account for a majority of their direct
productive effort and can properly charge a majority of their direct productive
effort to cost objectives.
(Rodney D. Stewart, Ann L. Stewart,
Proposal Preparation, page 317)
Non-productive labor (past)
(better)
The personel involved in indirect-labor activities are
categorized as non-productive labor. Indirect-labor activites are generated in servicing
of the total manufacturing operation, consisting of such activities as
supervision, repair, maintenance, quality control, engineering, research, and
sale it also includes the cost of office staff. Because they do not contribute
directly to the production of finished parts, or they are not chargeable to a
specific product, these costs are referred as overhead and are charged
proportionally to products.
(Serope Kalpakjian, Steven R. Schimidt, Manufacturin Engineering and Technology,
5th Edition, pg: 1264)
Non-productive labor (new) (group:
accounting)
What they call nonproductive labour- all the people
who contribute to production without tending a machine- is a hodgepodge. It
includes pre-industrial, low-productivity brawn labour like sweepers; some
traditional high-skill labour like maintenance electricians; and industrial
high knowledge personnel like foremen, industrial engineers, and quality
control experts.
(Peter F. Drucker, Peter Ferdinand Drucker, Management:
tasks, responsibilities, practices, page: 63)
Floor to floor time (past) (better)
The direct labor cost is for the labor directly involved in manufacturing. This cost includes all labor from the time raw materials first are handled to time when the product is finished. This period generally is referred to as floor to floor time. For example, a machine operator picks up a round bar from a bin, machines it into the shape of a threaded rod, and places it into another bin.
The direct labor cost is for the labor directly involved in manufacturing. This cost includes all labor from the time raw materials first are handled to time when the product is finished. This period generally is referred to as floor to floor time. For example, a machine operator picks up a round bar from a bin, machines it into the shape of a threaded rod, and places it into another bin.
(Kalpakjian, S., Schmid, S. R., Manufacturing Engineering and Technology, 5th ed., p. 1263)
Floor to floor time (new) (group: production)
Floor to floor time is predetermined and controlled irrespective of the operator. Although a synthetic floor to floor time can be determined for conventional machines, the actual time depends upon the skill, personality, and physical condition of the operator.
(A.W. Vickers, Machinery and production engineering, page: 977)
Tooling Cost (past)
(better)
These are the costs involved in making the tools, dies, molds, patterns, and special jigs and fixtures required for manufacturing a product. High tooling costs may be justified in high-volume production of a single item. The expected life of tools and dies and their obsolescences ( because of product changes ) also are important considerations.
(Kalpakjian S., Schmid S.R.,Manufacturing Engineering and Technology, 5th Edition, pg.1262)
These are the costs involved in making the tools, dies, molds, patterns, and special jigs and fixtures required for manufacturing a product. High tooling costs may be justified in high-volume production of a single item. The expected life of tools and dies and their obsolescences ( because of product changes ) also are important considerations.
(Kalpakjian S., Schmid S.R.,Manufacturing Engineering and Technology, 5th Edition, pg.1262)
Tooling Cost (new) (group: accounting)
Tooling costs- Initial tooling costs are sometimes
treated as an intangible asset, but they are more often considered an element
of property, plant, and equipment or, in the case of certain long term
contracts, inventory. The design of tools, jigs, molds and dies involving new
technology is a R&D cost, which must be expensed as incurred.
(D. R. Carmichael, Lynford Graham, Accountants'
Handbook, Eleventh Edition, page: 119)
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