Direct Labor Definition Direct Labor Definition: Direct labor costs are those factory labor costs that can be easily traced to individual units of product. Also called touch labor. Other Related Accounting Articles: Direct Labor Definition Indirect Labor Definition Direct Cost Definition Cost of Goods Manufactured COGM and Sold Statement Formulas Direct Costing Definition Marginal Costing Definition Direct Materials Definition Variable Costing Definition Direct Labor Efficiency Variance Recommended Books ! Or Download E accounting book in MS-word format for just 20 $ - Click here to Download Tweet Pin It Abida Rehman Accounting Definitions, Managerial Accounting No Comments Home » Accounting Definitions & Managerial Accounting » Direct Labor Definition About The Author Abida Leave a Reply Cancel reply Your email address will not be published. Required fields are marked *Comment Save my name, email, and website in this browser for the next time I comment.