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.
Direct Labor
| Business Dictionary: Direct Labor |
| 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.
Learn More
 | Direct Labor Rate Variance (in accounting) |
| Standard Direct Labor Costs (in accounting) |
| Total Direct Labor Cost Variance (in accounting) |
Help us answer these
 | What are examples of direct labor? |
| Direct and indirect labor are recorded where? |
| What is the detailed breakdown of the direct labor? |
Post a question - any question - to the WikiAnswers community:
Copyrights:
 |
 | Business Dictionary. Dictionary of Business Terms. Copyright © 2000 by Barron's Educational Series, Inc. All rights reserved. Read more |
|
| Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved. Read more |
Related answers
- Define direct labor utilization?
- What is direct labor variance?
- What is direct labor in service industry?
ADVERTISEMENT
Answer these
- What is direct labor?
- What are the uses of the Direct labor budget?
- What is the direct labor time?
- Direct labor and period cost?
Mentioned in
- Direct Labor Rate Variance (in accounting)
- Standard Direct Labor Costs (in accounting)
- Total Direct Labor Cost Variance (in accounting)
- Direct Labor Efficiency Variance (in accounting)
- Direct Labor Variances (in accounting)
- Direct Labor Budget (in accounting)
- Activity Base (in accounting)
- Conversion Cost (in accounting)
- Input Cost (in accounting)
- Manufacturing Costs (in accounting)
- Prime Cost (in accounting)
- labor cost (industrial engineering)
- variable costs (industrial engineering)
- Labor Variance (in accounting)
