摘要：The purpose of this study is to determine and analyze the behavior of a mixtureof costs in the past, as the basis in determining planning labor costs in the future.Companies that become objects of research to compile this PI is PT. BAJ LifeInsurance, located on Jl. Matraman Raya No. Jakarta 13 140 165-167. Datacollection techniques which include book study done by reading books related tothe writing of this scientific and field studies by conducting observations andinterviews. The result of calculation shows that the relationship between laborcosts and work hours is positive, meaning that between them can be said if theamount of strength and direction of the labor force increased labor costs alsorise.
