Labor costs directly attributed to the production of specific units that includes wages and associated fringe benefits.
workers contributing directly to a production process. definition of direct labor defined meaning of the term direct labor as published in an economic development network
Wages paid for activities directly related to production of units sold or services delivered, considered part of cost of sales. This does not include management and administrative salaries, which are treated as operating expenses or overhead. Also referred to simply as labor.
Labor employed directly in converting raw material into finished goods.
Labor, i.e. man-hours, that is specific ally identified with a part icular Activity. [D02308] RMW
Labor that is specifically applied to the good being manufactured or used in the performance of the service. Syn: touch labor.
The cost of labor directly expended in the production of specific goods or rendition of specific services.
The cost of labor to convert raw materials into finished products. Direct Labor is included in the cost of goods sold for manufacturers. Back to main document.
the people who directly process the wafers, sometime referred to as "touch labor". Direct labor does not include support people such as equipment and process technicians, engineers, supervisors and managers.