摘要:ABSTRACT :Determining the appropriate standard for the burden of manufacturing /manufacturing companies is important because the standard of accuracy usuallydetermines the success of the standard cost system. The managers andemployees responsible for meeting standards that have been approved as a basis.Also, they are responsible to meet the standards by taking the opportunity toparticipate in the standards setting process. Become the standard cost unitbudget constraint Labor Cost Control companies can be done in various ways,one way is used to analyze or compare the cost and time are standardized withreally happened.. Scientific writing is to discuss the analysis of labor costdifference between standard and actual labor costs by using the method ofdifference analysis. The conclusion in this science writing is a calculation madeby the companies to calculate the Cost of Labor is good, within the meaning ofthese calculations generate profits for corporations and labor cost control hasbeen able to Controllable or controlled.