An assembly line is a production method requiring workers to perform a repetitive task on a product as it moves along on a conveyor belt or track. It brings significant advantages such as part standardization and rationalization of work.
A facility where a production line is located and where products are assembled using systematic stages of production. This plant is fundamental in manufacturing industries, especially for large-scale production.
Direct Labour refers to the labor involved in the production of goods or services, specifically attributable to specific cost units such as products, services, or machinery usages.
Manufacture refers to the process of making or fashioning products, often in large quantities, using hands or machinery. This term is commonly associated with industrial production, where raw materials are transformed into finished goods.
Process costing is a method of cost accounting used where production is continuous, and the cost per unit is derived by spreading production costs equally across all units produced in a specific time period.
Repetitive manufacturing is a method of production where the same products are continually and repetitiously manufactured. This method is ideal for mass production and supports hard manufacturing with significant fixed cost investments. Products such as appliances and automobiles are typically produced this way.
