TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_3
Bây giờ, trong môi trường làm việc tự động hóa cao, trực tiếp lao động thường bao gồm ít hơn 10 đến 15% của tổng chi phí sản xuất. Ngay sau đó, các nhà quản lý có thể thấy rằng hầu như tất cả các chi phí lao động trực tiếp được thay thế với một chi phí-chi phí của các robot và máy móc hoàn toàn tự động sản xuất mới. | 92 Part 2 Systems and Methods of Product Costing Workers who specifically work on a product should be classified as direct labor and their wages can be assigned without any allocation method to production. I 6 I Why and how are overhead costs allocated to products and services three days for a local seafood festival. To produce this order WF B workers had to work overtime. People s Seafood Stores bill for the shipment should reflect the overtime charges. Because people historically performed the majority of production activity direct labor once represented a primary production cost. Now in highly automated work environments direct labor often comprises less than 10 to 15 percent of total manufacturing cost. Soon managers may find that almost all direct labor cost is replaced with a new production cost the cost of robots and other fully automated machinery. Consider the accompanying News Note regarding the diminished cost and size of direct labor in the era of high technology. Overhead Overhead is any factory or production cost that is indirect to manufacturing a product or providing a service and accordingly does not include direct material and direct labor. Overhead does include indirect material and indirect labor as well as any and all other costs incurred in the production As direct labor has become a progressively smaller proportion of product cost in recent years overhead has become progressively larger and merits much greater attention than in the past. The following comments reflect these fundamental changes in the way manufacturing is conducted Automation technology and computerization have shifted costs making the typical manufacturing process less labor intensive and more capital intensive. This shift has changed the cost profile of many industries. No longer do direct materials and labor costs make up the major portion of total product cost. Instead overhead which is shared by many products and services is the dominant cost9 8 Another term used .
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