Direct material, direct labour, manufacturing overhead.
Direct material, direct labour, manufacturing overhead.
Direct material, direct labour, manufacturing overhead.
If you’re not a member of the #AccountantsOfTheDOC club, the aforementioned statements are the sum of total manufacturing costs incurred by an entity that’s in the business of producing and selling products.
These words have been drummed into me by my tutor for weeks and weeks on end. In the midst of my study procrastination, I’m applying these costs to my diabetes.
Direct materials are the items that are consumed in the process of managing my diabetes, and are physically incorporated into the finished product. Which is a living, breathing (and hopefully happy) me. Throw in some Novorapid insulin, an AccuChek Guide blood glucose meter and some test strips. Add in some intermittent FreeStyle Libre sensors and a durable reader. Throw in a #TslimForFrank, some Tandem luer lock insulin cartridges and Animas Comfort infusion sets. Oh, and don’t forget the batteries, USB adaptor and cord.
Direct labour is the cost of salaries and wages for the personnel who work directly on my diabetes. As the sole ‘personnel’ responsible for working on my diabetes, I’ll bill for blood glucose monitoring 10-20 times throughout the day. Add in the labour of carb counting for breakfast, lunch, dinner and every other time I wish to eat. Mix in site changes every three and a half days, and refills to my insulin cartridges twice a week. Throw in the labour of reaching for glucose tabs every single time a hypo hits. Double time if it happens in the middle of the night. Not to mention a hint of intuition for when your pump’s suggested correction doesn’t feel quite right.
Manufacturing overhead refers to all of the indirect costs of managing my diabetes. Oh boy, are there a lot. What about all of the endo appointments, visits to the doctor, blood tests, eye check ups and visits to the podiatrist? Or the time spent overthinking something that doesn’t feel quite right? How about the exhaustion after a particularly taxing day simply because I have to do diabetes on top of life? Or the emotions that stem from the numbers we are so heavily invested in? Not to mention the costs of remembering to carry all of my diabetes junk around with me.
By far, the most worthwhile indirect cost-that-doesn’t-really-feel-like-a-cost would have to be the time spent connecting with others in the diabetes community. Having a space to seek out the experiences of others, to vent my frustrations and to bask in the fruits of my diabetes labour is truly invaluable.
Back to the books I go. Have a great weekend, folks!
thank you Frank for a most thoughtful post. Perhaps it may form part of an official assignment for your studies, too. Of course there are persons in say the manufactruing sector who are deriving profits from the prodiucts we use. Expressed in another way, why do the sensors in cgm products not last longer? Some users of them have the skill to tweak some of these sensors to increase their usage up to twice the advertised and usual life.. Yes, we directly and indirectly thise our contribution to Medicare are paying for profits that may not neccessarily be wholly justified. We are seeing how manufactures of insulin have, directly and via crazy health insurance rorts, increased the cost of insulin in the US to kevels where people die for lack if ability to have insulin, or suffer ill health in conserving what little insulin they have or having to drive to Mexico, say, to obtain supplies.
Diabetes is the club no one wants in and no one can leave. Production costs be damned. Lets face it if production were considered to its true extent we would all be dead.