摘要：To produce a product the company frequently uses production costs arerelatively large, one element of the production cost is Direct Labor Costs. DirectLabor Cost is worth noting because it somehow Direct Labor Cost plays animportant role in corporate productivity. The purpose of this paper is todetermine whether there is deviation between the actual direct labor costs withthe standard direct labor costs incurred in the company. As a means of planningand controlling these costs is to use Standard Cost Analysis method. Becausethis method can analyze or compare the companys costs have beenstandardized between the costs actually happens in the company. If actual costsexceed the budget set is used this will directly be viewed as a difference that isnot profitable or loss. Its happening is difference gets to be caused since markssense deviation happening deviation openair planning already being made byfirm in conection with aforesaid thing therefore management party needs toarrange planning, operation, and good observation to that labour cost.
