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Direct Labor

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The second component of cost of goods sold is direct labor. Labor is the largest line item in any budget. The labor line must be controlled. Please discuss how a manager improves and controls the direct labor hours in this responsibility center? How does motivation play a role in this control function?

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The expert examines direct labor.

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One of the ways by which a manager improves and controls the direct labor hours in this responsibility center, is by analyzing the operations within his or her organization that he or she is responsible for, and ascertaining the minimum amount of staff that can be utilized during a particular shift without there being any loss in ...

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  • Master of Public Administration, North Carolina Central University
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