Sometimes this cost element is difficult to control and it can become a very complicated element. Not one of two workers is the same; they have their own personalities, work ability and needs. Although it is also a cost element, like material, it needs more involvement of management. At first there are some expectations from the workers side, such as:
The employer expectations, on the other hand, are:
With labour you must remember that the business must buy labour and has to resell the labour at a profit.
Labour costs can also be divided into: