that supports the management of manpower resourcesand the preparation of reports to higher authority. TheD a i l y L a b orDistribution Report Form,COMCBPAC-GEN 5300/1 (fig. 6-23), is the form usedwhen recording man-days expended. Although laboraccounting systems may vary slightly from one unit toanother, the system described here can be consideredtypical.The type of labor performed is broken down andreported in a number of categories. The purpose of thesecategories is to show how well labor has been used. Fortime keeping and labor reporting, all labor is classifiedas productive or overhead.PRODUCTIVE LABOR is all labor that directly orindirectly contributes to the accomplishment of themission of the unit, such as construction operations,military operations and readiness, disaster recoveryoperations, and training.1. DIRECT LABOR is all man-days expendeddirectly on assigned construction activity, either in thefield or in the shop, and labor which contributes directlyto the completion of the end product. Direct labor mustbe reported separately for each assigned master activity.2. INDIRECT LABOR is man-days expended tosupport construction operations, but which does notproduce an end product itself. Equipment maintenanceand production of shop drawings are examples ofindirect labor.3. MILITARY OPERATIONS AND READINESSis man-days expended in actual military operations, unitembarkation, planning and preparation necessary toensure the military and mobility readiness of the unit.4. DISASTER RECOVERY OPERATIONS isman-days actually expended during disaster recoveryoperations.OVERHEAD LABOR is not considered to beproductive labor in that it does not contribute directly orindirectly to the end product. It includes all labor thatFigure 6-23.-Daily Labor Distribution Report Form.6-31
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