摘要:Scientific writing is to discuss the analysis of direct labor cost by using threeanalytical methods difference. Workforce is one important factor in running thecompany. Therefore, the company set the standard cost control, especially directlabor costs. To the authors analyze whether these companies generate excessprofits or losses. After the author was researching and analyzing thesedifferences resulted in a difference of income, so that the deviation effect onincome of the difference.