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Greg M. Thibadoux - One of the best experts on this subject based on the ideXlab platform.

  • the treatment of Direct Labor in cost managerial texts
    Journal of Accounting Education, 1996
    Co-Authors: Dan Meyer, Greg M. Thibadoux
    Abstract:

    Abstract Cost/managerial textbook authors have typically defined and treated Direct Labor production costs as a pure variable cost that is proportionally related to the level of output. One implication of such treatment is that management will hire and fire workers as output levels vary. Historically, management did frequently adjust Labor to reflect seasonal variations in sales and short-term changes in demand levels. This attitude was incorporated into the at-will employment rule. In the last few decades, the at-will employment rule has been successfully challenged in court. Other factors, such as the need for a highly trained work force and employment contract guarantees, have changed the nature of Direct Labor to that of a mixed or, in some cases, a fixed cost. In addition, at some highly automated plants, Direct Labor cost may be a small enough proportion of manufacturing cost to combine with overhead as a conversion cost. Accounting educators need to consider the effect this change may have on various managerial practices and methods. These include operational budgeting and cost-volume-profit analysis.

  • The treatment of Direct Labor in cost/managerial texts
    Journal of Accounting Education, 1996
    Co-Authors: Dan Meyer, Greg M. Thibadoux
    Abstract:

    Abstract Cost/managerial textbook authors have typically defined and treated Direct Labor production costs as a pure variable cost that is proportionally related to the level of output. One implication of such treatment is that management will hire and fire workers as output levels vary. Historically, management did frequently adjust Labor to reflect seasonal variations in sales and short-term changes in demand levels. This attitude was incorporated into the at-will employment rule. In the last few decades, the at-will employment rule has been successfully challenged in court. Other factors, such as the need for a highly trained work force and employment contract guarantees, have changed the nature of Direct Labor to that of a mixed or, in some cases, a fixed cost. In addition, at some highly automated plants, Direct Labor cost may be a small enough proportion of manufacturing cost to combine with overhead as a conversion cost. Accounting educators need to consider the effect this change may have on various managerial practices and methods. These include operational budgeting and cost-volume-profit analysis.

Dan Meyer - One of the best experts on this subject based on the ideXlab platform.

  • the treatment of Direct Labor in cost managerial texts
    Journal of Accounting Education, 1996
    Co-Authors: Dan Meyer, Greg M. Thibadoux
    Abstract:

    Abstract Cost/managerial textbook authors have typically defined and treated Direct Labor production costs as a pure variable cost that is proportionally related to the level of output. One implication of such treatment is that management will hire and fire workers as output levels vary. Historically, management did frequently adjust Labor to reflect seasonal variations in sales and short-term changes in demand levels. This attitude was incorporated into the at-will employment rule. In the last few decades, the at-will employment rule has been successfully challenged in court. Other factors, such as the need for a highly trained work force and employment contract guarantees, have changed the nature of Direct Labor to that of a mixed or, in some cases, a fixed cost. In addition, at some highly automated plants, Direct Labor cost may be a small enough proportion of manufacturing cost to combine with overhead as a conversion cost. Accounting educators need to consider the effect this change may have on various managerial practices and methods. These include operational budgeting and cost-volume-profit analysis.

  • The treatment of Direct Labor in cost/managerial texts
    Journal of Accounting Education, 1996
    Co-Authors: Dan Meyer, Greg M. Thibadoux
    Abstract:

    Abstract Cost/managerial textbook authors have typically defined and treated Direct Labor production costs as a pure variable cost that is proportionally related to the level of output. One implication of such treatment is that management will hire and fire workers as output levels vary. Historically, management did frequently adjust Labor to reflect seasonal variations in sales and short-term changes in demand levels. This attitude was incorporated into the at-will employment rule. In the last few decades, the at-will employment rule has been successfully challenged in court. Other factors, such as the need for a highly trained work force and employment contract guarantees, have changed the nature of Direct Labor to that of a mixed or, in some cases, a fixed cost. In addition, at some highly automated plants, Direct Labor cost may be a small enough proportion of manufacturing cost to combine with overhead as a conversion cost. Accounting educators need to consider the effect this change may have on various managerial practices and methods. These include operational budgeting and cost-volume-profit analysis.

Kingshuk K Sinha - One of the best experts on this subject based on the ideXlab platform.

  • performance impact of the elimination of Direct Labor variance reporting a field study
    Journal of Accounting Research, 2002
    Co-Authors: Rajiv D Banker, Sarv Devaraj, Roger G Schroeder, Kingshuk K Sinha
    Abstract:

    Using a field study approach, we examine two competing perspectives on Direct Labor variance reporting: some argue that Direct Labor variance reporting is costly and cumbersome, and should be eliminated; whereas others contend that without Direct Labor variance information, managers will not be able to monitor workers effectively, causing workers to shirk and worker productivity to decline. Specifically, we investigate the productivity and quality impacts of eliminating Direct Labor variance reporting with panel data containing 36 months of data from seven experimental plants that eliminated Direct Labor variance reporting and 11 control plants that did not. The experimental plants experienced a significant decline in Labor productivity compared to the control plants. Also, the experimental plants showed an improvement in product quality, indicating that workers reallocate their efforts to other tasks as a result of the change in the information set available to evaluate them.

Prima, Argo Putra - One of the best experts on this subject based on the ideXlab platform.

  • PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI PADA PERUSAHAAN KECIL INDUSTRI TAHU TEMPE DI KOTA BATAM
    'Universitas Putera Batam', 2019
    Co-Authors: Harahap Baru, Prima, Argo Putra
    Abstract:

    The purpose of this research is to determine the effect To determine the effect of the cost of raw materials, Direct Labor costs and factory overhead costs on the increase in production results in small companies in the tempeh tofu industry in Batam City. The sampling method is carried out based on several reasons with the technique used namely porposive sampling to determine the sample with certain considerations. As for the research criteria as follows: (1). Small tofu industry companies registered before 2013-2017; (2). Companies listed during the period 2013 - 2017; (3). Complete financial statements as of December 31 2013-2017. The results of this study have a significant effect on raw materials, Direct Labor costs and factory overhead costs on production results in small companies in the tempeh tofu industry in Batam City with significant values of 0,000, 0,003 and 0,038 <0,05, respectively. While simultaneous raw materials, Direct Labor costs and factory overhead costs have a significant effect on production results in small companies in the tempeh tofu industry in Batam City with a significant value of 0,000 <0,05

Baru Harahap - One of the best experts on this subject based on the ideXlab platform.

  • PENGARUH BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG TERHADAP HASIL PRODUKSI PADA INDUSTRI TAHU TEMPE DI KOTA BATAM
    2019
    Co-Authors: Baru Harahap
    Abstract:

    The purpose of this study was to find out whether the cost of raw materials and Direct Labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost  and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 20, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs  partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs  has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs  partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs  and Direct Labor Costs on Increasing Production Results