What subjects are labor costs included in?

There is no fixed account for the labor cost itself, and the corresponding account needs to be confirmed according to the situation of the labor cost itself.

According to the query of accounting school network, labor cost itself has no fixed accounting subjects, so it is necessary to confirm the corresponding subjects according to the labor cost itself, such as the labor cost of the production workshop of the enterprise, and count it into the production cost-salary/labor cost and other subjects for accounting. If the labor is the labor cost of the promotion staff in a commercial enterprise, it is included in the account of sales cost-labor cost, and if it is the labor cost of the management staff, it is included in the management cost-salary, etc.

Labor costs are also called "basic wages of construction and installation workers" or "fixed labor costs". Refers to the basic salary, additional salary and wage allowance (such as coal paste, grain paste, non-staple food allowance, etc.). Workers directly engaged in construction and installation engineering (including auxiliary workers such as horizontal and vertical transportation on site) and auxiliary production workers. But it does not include the salaries of administrative and technical personnel, personnel who purchase, keep and drive various machinery and vehicles, stevedores, full-time trade union personnel, medical personnel and other personnel paid by construction management fees or non-operating expenses before the materials arrive at the on-site warehouse. The salaries of the above-mentioned personnel shall be included in the corresponding related expenses respectively. The so-called fixed labor cost refers to the daily wage standard of converting the basic salary of construction and installation workers into a certain wage level in accordance with state regulations when compiling the budget quota.