Textbook

Cost Accounting

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The earnings of employees who are hired by the day are called wages. The earnings of employees who are hired by the week, month, or year are enlled salaries. Costs incurred for wages are referred to as labor costs That portion of labor cost which can be applied specifically to units of product is called direct labor cost or simply direct labor. The remainder of the labor cost is called indirect labor cost or indirect labor. Indirect labor cost is distributed to overhead accounts; it is applied to products only as a part of the factory overhead. Salary costs as a rule are indirect costs. In some cases salary costs are classified as indirect labor; in other cases a separate overhead classification is provided for salaries.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.42 MAR c 1990

Penerbit

Michigan : UMI Research Press., 1990

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

800-521-0600

Klasifikasi

657.42

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Ed. 1

Subjek

akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Pengarang Utama

Versi lain/terkait

Lampiran Berkas

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