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The community client highlights the complexity of the change process. Change for the community client must often occur at several levels because:
Direct Labor Costs
The total expense a company incurs for paying employees who are directly involved in the manufacturing of a product or the delivery of a service.
Standard Cost System
A cost accounting system that uses cost estimates for materials, labor, and overhead to assess performance by comparing these standard costs to actual costs incurred.
Work in Process
Inventory comprising goods that are in the production process but not yet completed.
Raw Material
Basic materials used in the production process to manufacture goods, often processed in multiple stages to produce the final product.
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