Indirect Manufacturing Costs. Costs for plant and equipment are to be applied to standard costs taking normal capacity utilization as a reference. Costs which are ultimately allocated to Product based on standard direct labour hours of the operating departments. These costs include: · Indirect Production Labour - salaries of employees engaged in Production activities which are not classified as direct labour, including supervision, clerical, etc. · Costs of Direct Labour - employees not utilized for the manufacturing of Product such as training and general duties. · Indirect Materials - supplies and chemicals which are used in the manufacturing process and are not assigned to specific Products but are included in manufacturing overhead costs. Includes supplies for which direct assignment to Products is not practical. · Utilities - expenses incurred for fuel, electricity and water in providing power for Production and other plant equipment and waste disposal. · Maintenance and Repairs - amount of expense incurred in-house or purchased to provide services for plant maintenance and repairs of facilities and equipment. · Other Services - purchased outside services and rentals such as the cost of security, ground maintenance, etc. · Depreciation - of plant and equipment utilizing the straight-line method of calculation. · Insurance - cost of comprehensive and other insurance necessary for the safeguard of manufacturing plant and equipment. · Taxes - expense incurred for taxes on real and personal property (manufacturing site, buildings and the fixed assets of equipment, furniture and fixtures, etc.) If manufacturing site includes other operations (marketing, R&D, etc.), taxes are allocated to manufacturing on the basis of total real and personal property. · Cost of manufacturing, service departments - such as (where applicable): · Packaging Engineering · Manufacturing Maintenance · Industrial Engineering · Receiving and Warehousing · Purchasing and Accounting · Production Scheduling · Inventory Management · Plant Materials Management · Central Weigh · Manufacturing Administration · Allocated costs of services provided to manufacturing including: (where applicable): · Cafeteria · Personnel Operations · Health and Safety Services · Division Engineering and Operations Services · Plant Services (housekeeping) · Manufacturing Information Systems · Plant Power · Office of V.P. Manufacturing Various bases are used for allocating these costs to manufacturing operating departments including headcoun...
Indirect Manufacturing Costs. Costs for plant and equipment are to be applied to standard costs taking normal capacity utilization as a reference. Costs which are ultimately allocated to product based on standard direct labour hours of the operating departments. These costs include: • Indirect Production Labour - salaries of employees engaged in production activities who are not classified as direct labour, including supervision, clerical, etc. • Costs of Direct Labour - employees not utilized for the manufacturing of product such as training and general duties. • Indirect Materials - supplies and chemicals which are used in the manufacturing process and are not assigned to specific products but are included in manufacturing overhead costs. Includes supplies for which direct assignment to products is not practical. • Utilities - expenses incurred for fuel, electricity and water in providing power for production and other plant equipment and waste disposal. • Maintenance and Repairs - amount of expense incurred in-house or purchased to provide services for plant maintenance and repairs of facilities and equipment.
Indirect Manufacturing Costs. 2) The cost of the API, which includes the API per tablet and an agreed assumed waste level as set out in Schedule 5 which is acknowledged as being lost in the manufacturing process (“Assumed API Costs”), meaning that any reductions in the waste of API shall be for the benefit of the Supplier, and any failure to meet the agreed waste targets shall be at the Supplier’s sole cost; and
Indirect Manufacturing Costs. Costs which are ultimately allocated to a Product based on standard direct labor hours of the manufacturing teams and/or operating departments. These costs include: - Indirect Production Labor - salaries of employees engaged in production activities who are not classified as direct labor including supervision, clerical, etc. - Indirect Materials - supplies and chemicals which are used in the manufacturing process and are not assigned to specific products but are included in manufacturing overhead costs. Includes supplies which are either common to several products or for which direct assignment to products is not practical. - Rent expense -- allocated based on the square footage of area used for manufacturing and packaging operations as well as support serviced. - Utilities -- expenses incurred for fuel, electricity and water in providing power for production and other plant equipment including IT expenses, telephone and communications expenses. - Maintenance and repairs -- amount of expense incurred in-house or purchased to provide services for plant maintenance and repairs of facilities and equipment including machine and other parts, waste disposal and pest control. - Other Services -- purchased outside services, rentals and leases, such as the cost of security, ground maintenance, uniforms, equipment, etc. - Depreciation of plant and equipment utilizing the straight-line method of calculation. - Insurance - cost of comprehensive and other insurance necessary for the safeguard of manufacturing plant and equipment.
Indirect Manufacturing Costs. Costs which are ultimately allocated to product based on an appropriate method such as standard direct labor hours, tank hours, grams, vials, etc., of the operating departments. These costs include: . Indirect Production Labor - salaries of employees engaged in production ------------------------- activities who are not classified as direct labor, including supervision, clerical, etc. . Costs of Direct Labor - employees not utilized for the manufacturing of --------------------- product such as training, downtime and general duties. . Indirect Materials - supplies and chemicals which are used in the ------------------ manufacturing process and are not assigned to specific products but are included in manufacturing overhead costs. Includes supplies for which direct assignment to products is not practical. . Utilities - expenses incurred for fuel, electricity and water in providing --------- power for production and other plant equipment. . Maintenance and Repairs - amount of expense incurred in-house or purchased ----------------------- to provide services for plant maintenance and repairs of facilities and equipment. . Other Services - purchased outside services and rentals such as the cost of -------------- security, ground maintenance, etc. . Depreciation - of plant and equipment utilizing the straight-line method of ------------ calculation. . Insurance - cost of inventory insurance, comprehensive insurance and other --------- insurance necessary for the safeguard of manufacturing plant and equipment. . Taxes - expense incurred for taxes on real and personal property ----- (manufacturing site, buildings and the fixed assets of equipment, furniture and fixtures, etc.). If manufacturing site includes other operations (marketing, R&D, etc.), taxes are allocated to manufacturing on the basis of total real and personal property. . Cost of manufacturing, service departments - such as: ------------------------------------------ (where applicable) . Packaging Engineering . Manufacturing Maintenance . Industrial Engineering . Receiving and Warehousing . Purchasing and Accounting . Production Scheduling . Inventory Management . Plant Materials Management
Indirect Manufacturing Costs. Costs which are ultimately allocated to product based on an appropriate method such as standard direct labor hours, tank hours, grams, vials, etc., of the operating departments. These costs include: . Indirect Production Labor - salaries of employees engaged in ---------------- production activities who are not classified as direct labor, including supervision, clerical, etc. . Costs of Direct Labor - employees not utilized for the manufacturing --------------------- of product such as training, downtime and general duties. . Indirect Materials - supplies and chemicals which are used in the ------------------ manufacturing process and are not assigned to specific products but are included in manufacturing overhead costs. Includes supplies for which direct assignment to products is not practical. . Utilities - expenses incurred for fuel, electricity and water in --------- providing power for production and other plant equipment. . Maintenance and Repairs - amount of expense incurred in-house or ----------------------- purchased to provide services for plant maintenance and repairs of facilities and equipment.
Indirect Manufacturing Costs. Costs which are ultimately allocated to product based on standard labor hours of the operating departments. These costs include: - Indirect Production Labor: Salaries of employees engaged in production labor which are not classified as direct labor, including supervision, clerical, etc. - Costs of Direct Labor: Employees not utilized for the manufacturing of product such as training, downtime and general duties. - Indirect Materials: Supplies and chemicals which are used in the manufacturing process and are not assigned to specific products but are included in manufacturing overhead costs. Includes supplies which are either common to several products or for which direct assignment to products is not practical. - Utilities: Expenses incurred for fuel, electricity and water in providing power for production and other plant equipment.
Indirect Manufacturing Costs. Costs which are ultimately allocated to product based on standard labour hours of the operating departments. These costs include: Costs of Direct Labour - employees not utilised for the manufacturing of product such as training, downtime and general duties. Indirect Materials - supplies and chemicals which are used in the manufacturing process and are not assigned to specific products but are included in manufacturing overhead costs. Includes supplies which are either common to several products or for which direct assignment to products is not practical. Utilities - expenses incurred for fuel, electricity and water in providing power for production and other plant equipment. Maintenance and repairs - amount of expense incurred in-house or purchased to provide services for plant maintenance and repairs of facilities and equipment. Insurance - cost of comprehensive and other insurance necessary for the safeguard of manufacturing plant and equipment, and business interruption. Taxes - expense incurred for taxes on real and personal property (manufacturing site, buildings, and the fixed assets of equipment, furniture and fixtures, etc.). If manufacturing site includes other operations (marketing, research, etc.), taxes are allocated on the basis of total real and personal property.
Indirect Manufacturing Costs. 1.48.2.1 Allocations of indirect factory overhead and site support costs, such as, [*], For avoidance, costs under this Section should not include allocations associated with [*]. Indirect Manufacturing Costs are allocated to products using allocation methodologies such as [*].
