Cost of personnel that can be identified in the product, such as the salary of the person who works at the production machine, but not the administrator's or janitor's salary.
| Business Dictionary: Direct Labor |
Cost of personnel that can be identified in the product, such as the salary of the person who works at the production machine, but not the administrator's or janitor's salary.
| 5min Related Video: Direct Labor |
| Accounting Dictionary: Direct Labor |
Work directly involved in making the product. Examples of direct labor costs are the wages of assembly workers on an assembly line and the wages of a machine tool operator in a machine shop. Direct labor is an inventoriable cost.
| Direct Labor Rate Variance (in accounting) | |
| Standard Direct Labor Costs (in accounting) | |
| Total Direct Labor Cost Variance (in accounting) |
| What are examples of direct labor? | |
| Direct and indirect labor are recorded where? | |
| What is the detailed breakdown of the direct labor? |
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