COST AND MANAGEMENT ACCOUNTING (MALİYET VE YÖNETİM MUHASEBESİ) - (İNGİLİZCE) Dersi Labor Costs soru detayı:

CEVAP:

Among three types of manufacturing costs, which are direct materials, direct labor and overhead, direct labor cost occupied the largest portion for many years. However, recent developments in technology shifted this largest portion from direct labor cost to overhead costs. Because the use of technology in manufacturing resulted in a decrease in direct labor and an increase in overhead costs. The manufacturing process does not need direct labor as it used to be.