Labour Costing Breakdown | Direct Labour vs Indirect Labour Cost | Labour Cost Part 1 | AKTU MBA

⚡ Labour Cost Part 1 | Cost & Management Accounting | MBA 2nd Semester AKTU | BMB207 | 2025-26📌 ABOUT THIS VIDEO
This free lecture covers Labour Cost (Part 1) — a mandatory chapter in Unit 1 of BMB207 (Cost & Management Accounting), MBA 2nd Semester under Dr. APJ Abdul Kalam Technical University (AKTU), Lucknow, Uttar Pradesh. Taught by expert faculty at Prof Impetus Edu Attack Institute — 100% FREE for all AKTU MBA students.

Labour Cost in Cost Accounting refers to the total remuneration paid to employees engaged in production or services. As per AKTU MBA BMB207 Unit 1 syllabus (2025-26), Labour Cost is classified into:
— Direct Labour Cost: Wages paid to workers directly involved in manufacturing (e.g., machine operators)
— Indirect Labour Cost: Wages paid to supervisors, security staff, and maintenance workers not directly involved in production

📚 TOPICS COVERED (BMB207 Unit 1 — Labour Cost)
✅ Meaning & Concept of Labour Cost — Direct vs Indirect

⏱️ CHAPTERS — CLICK TO JUMP DIRECTLY
0:00 Labour Cost Kya Hota Hai? — AKTU MBA BMB207 Introduction
1:09 Meaning of Labour Cost — Definition & Exam Importance
4:08 Components of Labour Cost — PF, ESI, Gratuity, Bonus Explained
5:07 Labour Cost ki Official Definition — 3 Marks Guaranteed
5:46 Labour Cost mein Kya Kya Shamil Hota Hai — Full List
8:22 Cricket Player Analogy — Labour Cost Real Life Example
9:22 Labour Cost — 30 to 50% of Total Production Cost
10:35 Types of Labour Cost — Direct vs Indirect Labour
11:39 Direct Labour Cost — Definition & Concept
12:08 Direct Labour Cost Examples — Tailor, Machine Operator, Carpenter, Welder
15:02 Prime Cost Formula — Direct Material + Direct Labour + Direct Expense
16:04 Indirect Labour Cost — Definition & Concept
17:26 Indirect Labour Cost — Examples & Why It Cannot Be Traced

❓ BMB207 mein Labour Cost se kitne marks aate hain AKTU exam mein?
❓ Labour Cost Unit 1 mein kya kya aata hai BMB207 2025-26 syllabus mein?
❓ AKTU MBA Sem 2 BMB207 important questions Labour Cost chapter?
❓ Direct indirect labour cost difference with example for exam?

📖 COMPLETE BMB207 SYLLABUS — AKTU MBA Sem 2 (2025-26)
🔗 COMPLETE PLAYLIST — BMB207 Cost & Management Accounting: https://www.youtube.com/playlist?list=PLppTnglmxk187mnjd_yJ7pGRcIv_4zbRh
🔗 OTHER AKTU MBA SEM 2 PLAYLISTS:
→ BMB204 Financial Management & Corporate Finance:
https://www.youtube.com/playlist?list=PLppTnglmxk1_Qn6rLi78h1-g2u7GxHFkn

→ BMB201 Business Environment: [INSERT LINK]
For Free Notes Comment on the video and visit www.eduattack.com

🔔 Subscribe & Hit the Bell Icon so you never miss a lecture, podcast, or expert session!

👍 Like | 💬 Comment Your Questions | 📤 Share with a Friend Who Needs Thishttps://www.youtube.com/@profimpetuseduattack

📌 Connect with Our Social Media Platform for updation and notes :
Whatsapp Channel:
https://whatsapp.com/channel/0029Va9nOGY2UPBJMhWqq72x
Facebook: https://www.facebook.com/profile.php?id=100071570708738
Instagram: https://www.instagram.com/profimpetus/
Linkedin: https://www.linkedin.com/company/profimpetus/

*Disclaimer: This video is for educational purposes only. Please refer to your official university syllabus and textbooks for comprehensive study.*

#LabourCost #LabourCosting #CostAccounting #AKTUMBA #BMB207 #MBASem2 #CostAndManagementAccounting #ProfImpetus #AKTU2025 #DirectLabour #IndirectLabour #MethodsOfRemuneration #LabourTurnover #IdleTime #EduAttack

Видео Labour Costing Breakdown | Direct Labour vs Indirect Labour Cost | Labour Cost Part 1 | AKTU MBA канала Prof Impetus Edu Attack