Direct Materials, Direct Labour, the Mechanics of Cost Allocation and Overhead Analysis

  • W. Armand Layne


This chapter examines the flow of direct materials in the manufacturing firm; it then looks at the role of direct labour and its relationship with direct materials, and draws attention to the mechanics of labour cost accounting.


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  1. Bierman, H. and Dyckman, T. R. (1976) Managerial Cost Accounting, 2nd edn (Macmillan) p. 37.Google Scholar
  2. Dearden, J. (1973) Cost Accounting and Financial Control Systems (Addison—Wesley) ch. 2.Google Scholar
  3. Hart, H. (1973) Overhead Costs: Analysis and Control (Heinemann).Google Scholar
  4. Marple, R. P. ‘Management Accounting is Coming of Age’, Management Accounting, 48, no. 11 (July 1967) pp. 3–16.Google Scholar
  5. Schattke, R. W. and Jensen, H. G. (1978) Managerial Accounting, Concept and Uses, 2nd edn (Allyn & Baker) ch. 5.Google Scholar

Copyright information

© Dr W. Armand Layne and Mr Colin Rickwood 1984

Authors and Affiliations

  • W. Armand Layne
    • 1
  1. 1.Cave Hill CampusUniversity of the West IndiesWest Indies

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