98:
19:
is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service. Also, we can say it is the
60:
In the direct labor cost we need to have the job time and wage we will pay it to the worker to calculate the direct labor cost as in this formulation:-
65:
237:
192:
102:
Depending on the context, there are various methods to calculate personnel costs, such as on an hourly or daily basis.
132:
204:
164:
122:
110:
The wage is the payment rendered to the worker per hour as a compensation for the work done.
8:
233:
188:
25:
93:{\displaystyle {\text{Direct labor cost}}={\text{job time}}\times {\text{wage}}}
40:
Describing the job content of the work, by indicating the skill, knowledge, etc.
255:
249:
127:
154:
144:
149:
24:
of the work done by those workers who actually make the product on the
118:
The job time needs to be measured by one of the following ways:
185:
Cost
Analysis and Estimating for Engineering and Management
159:
21:
52:
The direct labor cost is part of the manufacturing cost.
31:
68:
55:
92:
247:
113:
248:
32:Determination of the direct labor cost
232:, International Labour Office, 1992,
43:Matching the jobs with the employees.
13:
37:Planning the work to be performed.
14:
267:
133:Predetermined motion time system
56:Calculation of direct labor cost
183:Ostwald, P. F., McLaren, T. S.
222:
197:
177:
1:
170:
7:
205:"Calculate Personnel costs"
138:
10:
272:
230:Introduction to Work Study
47:
187:, Prentice Hall, 2004,
105:
165:Workforce productivity
94:
95:
114:Calculating job time
66:
90:
238:978-92-2-107108-2
193:978-0-13-142127-1
88:
80:
72:
71:Direct labor cost
17:Direct labor cost
263:
240:
226:
220:
219:
217:
215:
201:
195:
181:
99:
97:
96:
91:
89:
86:
81:
78:
73:
70:
271:
270:
266:
265:
264:
262:
261:
260:
246:
245:
244:
243:
227:
223:
213:
211:
203:
202:
198:
182:
178:
173:
141:
116:
108:
100:
85:
77:
69:
67:
64:
63:
58:
50:
34:
26:production line
12:
11:
5:
269:
259:
258:
242:
241:
221:
196:
175:
174:
172:
169:
168:
167:
162:
157:
152:
147:
140:
137:
136:
135:
130:
125:
115:
112:
107:
104:
84:
76:
62:
57:
54:
49:
46:
45:
44:
41:
38:
33:
30:
9:
6:
4:
3:
2:
268:
257:
254:
253:
251:
239:
235:
231:
228:Kanawaty, G.
225:
210:
206:
200:
194:
190:
186:
180:
176:
166:
163:
161:
158:
156:
153:
151:
148:
146:
143:
142:
134:
131:
129:
128:work sampling
126:
124:
121:
120:
119:
111:
103:
82:
74:
61:
53:
42:
39:
36:
35:
29:
27:
23:
18:
229:
224:
212:. Retrieved
208:
199:
184:
179:
155:Labor burden
145:Freight rate
117:
109:
101:
59:
51:
16:
15:
214:17 February
150:Job costing
171:References
123:time study
83:×
250:Category
209:EU Funds
139:See also
79:job time
236:
191:
256:Costs
48:Usage
234:ISBN
216:2022
189:ISBN
160:Wage
106:Wage
87:wage
22:cost
252::
207:.
28:.
218:.
75:=
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.