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_____, a method to increase employee productivity, includes ensuring that staffing, training and development, performance management, and compensation are not working to offset productivity.
Direct Labor
The labor cost of workers directly involved in the production of goods or services.
Process Costing
An accounting methodology that traces and accumulates direct costs, and allocates indirect costs, of a manufacturing process, costing each process separately.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods, converting them into the amount of finished goods units that could have been produced with those costs.
Direct Materials
Materials in their unprocessed state that can be directly linked to the production of a particular item.
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