عمالة مباشرة - مشاريع

A: Direct labor is wages of workers who work directly at the project site and whose hours can be tracked per project, such as: construction workers, carpenters, steel fixers, painters, tile workers, electricians, and plumbers.

A: Direct labor wages are recorded with the entry: Dr. Direct Labor - Projects (or Contracts in Progress - Asset), Cr. Salaries Payable (or Bank Account if paid immediately).

A: Labor hours per project are tracked using a Timesheet System where each worker records the number of hours worked on each project daily. These hours are compiled weekly or monthly to calculate cost.

A: Waiting time (without work) and paid leave for direct labor are allocated to projects as indirect expense (overhead), or charged to general expenses if fair allocation is difficult.

A: Direct labor works at the project site and their hours can be tracked per project. Indirect labor (e.g., production supervisors, maintenance workers, shared equipment drivers) cannot be easily tracked per project, and their costs are allocated to projects as indirect overheads.