摘要：ABSTRACT :Control and supervision of direct labor cost is the proper way to avoidmiscalculation and to create work efficiency. One way that is used is to analyzeor compare the cost and time are standardized with really happened. Labor costdifference is caused by differences in working hours occurred. The object of thestudy include PT Fajar Surya Lestari. PT Fajar Surya Lestari have not done theanalysis and calculation of the direct labor cost difference. So we need toanalyze and calculate the difference to avoid miscalculation. In this study, theauthors use three methods to find the difference in direct labor costs, amongother methods of three differences, two difference, and one difference.. Theauthor suggests to PT Fajar Surya Lestari so should companies use threemethods to analyze the difference in direct labor cost difference in order tofacilitate the company seeking the causes of disadvantage and overcomedifferences with management decisions right. Bibliography (1993-2002).
