CEVAP:

There are two main types of labor costs; direct labor costs and indirect labor costs. Direct labor costs are regulated under the account group 72 in Turkish Uniform Chart of Accounts. Indirect labor costs are accumulated in manufacturing overhead; therefore, in Turkish Uniform Chart of Accounts the account groups 73 and 74 are used for indirect labor cost. Details of the accounts are as follows;
• 720 Direct Labor Expenses
• 721 Reflection Accounts for Direct Labor Expenses
• 722 Direct Labor Wage Differences
• 723 Direct Labor Time Differences
• 730 Manufacturing Overhead (General Manufacturing Expenses)
• 740 Cost of Production of Services