摘要：Controlling labor costs can be done in various ways, one way is used to analyzeor compare the cost and time are standardized with really happened. Labor costdifference is caused by differences in tariffs, whereas the difference inefficiency caused by differences in working hours occurred. The purpose ofscientific writing is to know exactly whether or not the company appliedaccounting calculations in finding the difference in labor costs.Scientific writingis to discuss the analysis of labor cost difference between standard and actualdifference analysis method. The conclusion in this paper is the calculation fromthe company to calculate the cost of labor is good, in the sense that thesecalculations produce profits for the company and has been restrained incontrolling labor costs.
