direct labor

Production floor workforce

Direct labor is work performed by employees who physically produce goods or deliver services—the workers whose effort can be traced directly to a specific product.

A factory assembler's hours count as direct labor; a supervisor's don't.

In cost accounting, direct labor is tracked separately from indirect labor (maintenance, administration) to calculate production costs: Direct labor accounts for 40% of our manufacturing expenses.

Related

heavy lifting · manufacturing · assembly · payroll · factory · workers · sweat · production · manual · craftsmen · overtime · shop floor · assembly line · skilled · blue-collar · hard hat · work boots · toil

Opposites
cost classification

direct laborindirect costs

Expenses not directly attributable

overhead expenses · fixed costs

production involvement

direct laboradministrative staff

Office management employees

management · support staff · clerical staff · office workers · white-collar workers

labor contracting method

direct laborcontract labor

Work performed by non-employees

Family

direct, labor, directly, direction, directional, director, directors, directorate, directive

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