France Forman in production(manufacturing)-direct or indirect labour cost?

[Deana]

How to classify labour costs of formans (frontmans,shift leaders) in production? There are several team- leaders in each shift that organise and superwise work on specific cost centers?Should they be classified as direct or as indirect labour costs?

 

[Steve-LevelUp]

I think it partially depends on how you track/apply hours and what level of department allocations you use. Only those staff that book hours against work orders are direct labour, with other supervisory staff as indirect labour. However, it has been many years since I have been in a manufacturing environment.

 

[Deana]

I think it partially depends on how you track/apply hours and what level of department allocations you use. Only those staff that book hours against work orders are direct labour, with other supervisory staff as indirect labour. However, it has been many years since I have been in a manufacturing environment.

Thank you for the answer.