https://orwiki.org/index.php?action=history&feed=atom&title=m%3ACO112 2026-04-12T15:07:57Z Revision history for this page on the wiki MediaWiki 1.28.0 https://orwiki.org/index.php?title=m:CO112&diff=12086&oldid=prev 2017-06-10T13:48:42Z

<p>1 revision imported</p> <p><b>New page</b></p><div>{{this}} measures the expense a company incurred to manufacture sellable products ([[t:Make|Make Products]]). It includes the costs of salaries and wages, benefits, taxes, and insurance. <br /> ===Calculation===<br /> {{math|{{this}}|{{frac|Cost of Wages + Cost of Employee benefits + Cost of Employee Insurance + Other Direct Labor Costs|Revenue|100 %}}}}<br /> where<br /> * [[m:CO1121|Cost of Salaries and Wages]] = Total annual cost of wages paid to employees directly involved in the Make process<br /> * [[m:CO1122|Cost of Employee Benefits]] = Total annual cost of benefits paid to/for employees directly involved in the Make process<br /> * [[m:CO1123|Cost of Employee Insurance]] = Total annual cost of insurance paid for employees directly involved in the Make process<br /> * Other Direct Labor Costs = Sum of total annual costs for [[m:CO1124|Employer Taxes]], [[m:CO1125|Indirect Labor Cost]], [[m:CO1126|Production Automation Cost]], [[m:CO1127|Production Property, Plant &amp; Equipment Cost]] and [[m:CO1128|Production GRC, Inventory &amp; Overhead Cost]]<br /> * Total Revenue = Total annual revenue from sales of products and services<br /> Unit of measure: Currency<br /> ===Importance===<br /> A lower number of days indicate better control of the costs to make sellable products/services.<br /> ===Notes===<br /> [[Category:Metric]][[Category:Supply Chain]]<br /> &lt;ins&gt;<br /> [[Link::t:Make]]<br /> &lt;/ins&gt;<br /> {{Object<br /> |name=Direct Labor Costs<br /> |parent=m:CO11<br /> |sort=41120<br /> |level=3<br /> }}</div>

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