<![CDATA[This article discusses the management of labor costs in the public sector with a focus on the management of non-permanent employees (PTT) and outsourcing alternatives. This research highlights problems in personnel management, especially employee expenditure costs that must be borne by government agencies. This study reviews cost control systems, labor costs, and methods for managing honorary staff costs in government. The findings show that outsourcing is more efficient than recruiting PTT or temporary workers as a solution to control labor costs. Additionally, this paper recommends Activity Based Costing (ABC) method for public sector organizations to provide valuable information related to detailed cost data. This research shows that decentralizing recruitment in local governments can improve efficiency, effectiveness and fairness, but can also lead to corruption and disparities in the distribution of human resources. Cost control, outsourcing, and the use of Activity-Based Costing (ABC) can help public sector organizations manage costs and increase operational efficiency. To achieve better governance, operational efficiency and effective cost control, public sector organizations need to consider the various strategies and methods described in this research.]]>
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