摘要:Indonesia, including the five countries which has a population, it increases theamount of labor that will be produced later, such as the PT. Shakuntala KnittingGarments. His business PT. Knitting Garments Shakuntala labor costs to run theapplication. Labor cost is one of the expenses for the company. Number of costsincurred to finance the labor, especially for manufacturing companies, the costcertainly is not small. Therefore, a planning, monitoring and controlling laborcosts and efisisen effective. Data collection method used is field studyconducted by interviews and observation and literature study where data is takendirectly from literature and books to obtain a theoretical basis for analyzing thedata. With the profit margin of labor costs consisting of the difference in rates,the difference in efficiency, and the difference in efficiency will reduce the tariffcost of goods sold.