Abstract:
The purpose of this paper is to investigate the problems encountered in developing effective internal cost accounting reports used for manufacturing cost control at the level of the production-line supervisor. The production-line supervisor's position in the manufacturing concern is an area of vital importance in controlling manufacturing costs, since the supervisor is the closest member of management to the production process. Providing the line supervisor with effective cost and performance reports is a significant step in controlling manufacturing operations. This research will cover the underlying concepts and techniques needed for making production reports efficient communication tools.