that supports the management of manpower resources
and the preparation of reports to higher authority. The
D a i l y L a b or
Distribution Report Form,
COMCBPAC-GEN 5300/1 (fig. 6-23), is the form used
when recording man-days expended. Although labor
accounting systems may vary slightly from one unit to
another, the system described here can be considered
The type of labor performed is broken down and
reported in a number of categories. The purpose of these
categories is to show how well labor has been used. For
time keeping and labor reporting, all labor is classified
as productive or overhead.
PRODUCTIVE LABOR is all labor that directly or
indirectly contributes to the accomplishment of the
mission of the unit, such as construction operations,
military operations and readiness, disaster recovery
operations, and training.
1. DIRECT LABOR is all man-days expended
directly on assigned construction activity, either in the
field or in the shop, and labor which contributes directly
to the completion of the end product. Direct labor must
be reported separately for each assigned master activity.
2. INDIRECT LABOR is man-days expended to
support construction operations, but which does not
produce an end product itself. Equipment maintenance
and production of shop drawings are examples of
3. MILITARY OPERATIONS AND READINESS
is man-days expended in actual military operations, unit
embarkation, planning and preparation necessary to
ensure the military and mobility readiness of the unit.
4. DISASTER RECOVERY OPERATIONS is
man-days actually expended during disaster recovery
OVERHEAD LABOR is not considered to be
productive labor in that it does not contribute directly or
indirectly to the end product. It includes all labor that
Figure 6-23.-Daily Labor Distribution Report Form.