Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen

تمرين 1

Line versus Staff
The job responsibilities of three employees of Ruido Speakers, Inc., are described as follows: Kaylin Hepworth, production manager, is responsible for production of the plastic casing in which the speaker components are placed. She supervises the line workers, helps develop the production schedule, and is responsible for meeting the production budget. She also takes an active role in reducing production costs.
Joseph Henson, plant manager, supervises all personnel in the plant. Kaylin and other production managers report directly to Joseph. Joseph is in charge of all that takes place in the plant, including production, logistics, personnel, and accounting. He helps develop the plant's production budgets and is responsible for controlling plant costs.
Leo Tidwell, plant controller, is responsible for all of the accounting functions within the plant. He supervises three cost accounting managers and four staff accountants. He is responsible for preparing all cost of production reports. For example, he prepares periodic performance reports that compare actual costs with budgeted costs. He helps explain and interpret the reports and provides advice to the plant manager on how to control costs.
Required:
Identify Kaylin, Joseph, and Leo as line or staff, and explain your reasons.