摘要：ABSTRACT :In a company that is engaged in the implementation of the physical construction(contractors), cost control is essential. One way to control costs is by comparingthe cost and time that standardized labor cost and time is actually happening onthe ground. The differences were mostly due to costs incurred by the differenceof the excess wage rates, while the difference of time / work hours caused by thedifference in efficiency difference. The purpose of scientific writing is todetermine whether there is a direct labor cost difference between standard andactual labor costs using a difference method, the method of two foreign andthree difference methods, and to know whether the cost of labor standards canbe run efficiently.. And the difference in efficiency wage at a disadvantage,because the standard working hours is less than the number of hours workedactually happens, this difference was due to overtime.
