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A direct job is employment created to fulfill the demand for a product or service. [1] An indirect job is a job that exists to produce the goods and services needed by the workers with direct jobs. [1] [2] Indirect employment includes the things need direct on the job as well as jobs produced because of the worker's needs (e.g., uniforms).
Direct labor costs are the wages paid to those employees who spend all their time working directly on the product being manufactured. Indirect labor costs are the wages paid to other factory employees involved in production. Costs of payroll taxes and fringe benefits are generally included in labor costs, but may be treated as overhead costs.
Labor costs, for example, can be indirect, as in the case of maintenance personnel and executive officers; or they can be direct, as in the case of project staff members. Similarly, materials such as miscellaneous supplies purchased in bulk—pencils, pens, paper—are typically handled as indirect costs, while materials required for specific ...
To apply job costing in a manufacturing setting involves tracking which "job" uses various types of direct expenses such as direct labour and direct materials, and then allocating overhead costs (indirect labor, warranty costs, quality control and other overhead costs) to the jobs. A job profitability report is like an overall profit & loss ...
The sum of the direct material cost plus the direct labor cost is known as the prime cost. Factory Cost. The sum of the prime cost plus the indirect charges is known as the factory cost. Total Cost. The sum of the factory cost plus the selling expenses and the administrative expenses is known as the total cost. Selling Price. The sum of the ...
The episode kicked off with a holiday performance from Season 5 winner Nick Lachey, also known as alto ego Piglet, who performed Christmas classic "It's the Most Wonderful Time of the Year."
The Bureau of Labor Statistics, [3] like the International Accounting Standards Board, [4] defines employee benefits as forms of indirect expenses. Managers tend to view compensation and benefits in terms of their ability to attract and retain employees, as well as in terms of their ability to motivate them.
The recent reversals by two US district judges on plans to step down from their seats, effectively denying President-elect Donald Trump the opportunity to replace them, has put attention on other ...
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