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The purpose of this study is to analyze the calculation of direct wages and incentives at the company. This type of research uses qualitative research. Data obtained from interviews and several documents from the company. Data collection techniques used are documentation and interviews. The results of this study use the direct labor budget theory, to determine the calculation of direct wages and incentives.The benefits of this study explain the calculation of direct wages and incentives for companies.    

The purpose of this study is to identify the procedure for budgeting direct labor wages of the convection division at PT Wijaya Tirta Makmur. This type of research uses qualitative research. This study used primary data and secondary data. From the observations that have been made, it can be seen that all staff, both office and production, both have an important role in the production process.The results of this study show that the wage system used by PT Wijaya Tirta Makmur for convection division is a wage system based on the number of units of output which can certainly increase company productivity.    

This research aims to determine the sticky costs behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. The behavior of sticky costs in this research is seen from sales, general and administration costs which are categorized into several industry groups to see the degree of sticky costs for each industry group per year. Apart from that, the factors that influence sticky costs include direct labor costs and overhead costs. goods sold. The research method used is multiple linear regression analysis which is measured using the Anderson, Banker and Janakiraman equations. The sample was determined based on the purposive sampling method with a total of 65 research samples obtained during the 2017-2019 period. The results of this research are that all manufacturing companies in Indonesia have sticky costs behavior. The largest and smallest degrees of sticky costs occur in the textile, garment and footwear sectors and others. This proves that management in companies in these sectors is inconsistent in monitoring and controlling sales, general and administrative costs. Then regarding the influence of direct labor costs and the cost of goods sold is as follows: 1) Direct labor costs have no effect on sticky costs, 2) Cost of goods sold has no effect on sticky costs.

One of the factors that will affect the company's survival is pricing. Price is a measure to be able to know how much the value of a good and service. The price also determines the success or failure of goods or services will be sold in the market, because the price is the value of an item expressed in units of money. In addition, the price is used as a benchmark or starting point for other pricing or price is a suggestion liaison between buyers and sellers. This means that prices are determined by demand and supply will be a product or service that has been customized.