limitation of direct labor as a cos

limitation of direct labor as a cost driver
many firm have switched to machine hours, process time, or throughput time as cost drivers that better reflect the pattern of overhead cost incurrence

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limitation of direct labor as a cost drivermany firm have switched to machine hours, process time, or throughput time as cost drivers that better reflect the pattern of overhead cost incurrence

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keterbatasan tenaga kerja langsung sebagai cost driver
banyak perusahaan telah beralih ke jam mesin, waktu proses, atau waktu throughput yang sebagai biaya driver yang lebih mencerminkan pola biaya overhead timbulnya

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