ch7 Acounting for labour.pptVIP

Ch7 Accounting for labour 人工成本核算 Topic list Measuring labour activity Remuneration methods Recording labour costs Labour turnover Accounting for labour costs Topic1 measuring labour activity 1.1 Measuring labor activity Production（产量） Productivity（生产率） Productivity ratio p130 1.2 Automation In labour-intensive departments, Output per man hour can be used to measure the productivity. But in machine-based departments Output per machine hour will be more suitable. 1.3 Other measures of labour activity efficiency ratio Examples(p132) Rush and fluster co budgets to make 25,000 standard units of output ( in four hours each) during a budget period of 100,000 hours.Actual output during the period was 27,000 units which took 120,000 hours to make. Required: calculate the efficiency, capacity and production volume ratios Answers: efficiency ratio Topic2 Remuneration methods计酬方法 2.1 time work（计时酬劳） Wages=hours worked×rate of pay per hour 适合对产品质量有较高要求的情况，即慢工出细活。 Basic daily requirment hours= 8 hours Actual worked hours=10 hours Basic pay rate = ￥5 per hour Premium rate = ￥2 per hour Actual pay=￥5 ×8+ ￥7 ×2= ￥ 54 Basic pay = ￥5 ×10= ￥50 Overtime premium= ￥2×(10-8) = ￥4 Overtime premium paid to both direct and indirect workers is an indirect cost. Except that: (1) If overtime is worked at the specific request for a customer to get his order completed. (2) If overtime is worked regularly by a production department in the normal course of operation. 2.2 Piecework schemes （计件酬劳） Wages=units produced×rate of pay per unit Example The basis of the piecework scheme is as follows( with only the additional units qualifying for the higher rates): 2.3 Bonus/incentive schemes奖金机制 High day rate system高工资率系统 Individual bonus schemes个人奖金机制 Group bonus schemes团体奖金机制 ExampleA company operates a premium bonus scheme for its employees of 75% of the time saved compared with the standard time allowance for a job, at the normal hourly rate. The data relating to Job