劳动力会计核算方法及体系分析.pdfVIP

Chapter6Accountingforlabour

1.Directlabour/indirectlabour

1.1.DirectworkersIndirectworkers

Directworkersarethoseemployeeswhoaredirectlyinvolvedinmakingan

organisationsproducts.

Indirectworkersarethoseemployeeswhoarenotdirectlyinvolvedinmakingproducts,

(forexample,maintenancestaff,factorysupervisorsandcanteenstaff).

1.2.Paymentbasedsystem

TIME-BASEDSYSTEM

Totalwages=(hoursworkedxbasicrateofpayperhour)+(overtimehoursworkedxovertime

premiumperhour)

PIECEWORKSYSTEMS

Totalwages=unitsproducedxrateofpayperunit

1.3.Idletime

Timespentdoingnothingiscalledidletime,whenidletimeappearstobeexcessive,measures

mightbetakentoimprovetheutilizationoftheworkforce,andindoingsoimproveproductivity.

1.4.Bonuspayments

Abonusisapaymentinadditiontoabasicsalaryorwage,andispaidforeitherachievingor

exceedingcertaintargets.

2.DirectlabourcostsIndirectlabourcosts

Alllaborcostsassociatedwithindirectlaboremployeesareindirectlaborcosts

Somelaborcostsassociatedwithdirectlaboremployeesaretreatedasdirectlaborcosts,but

somearetreatedasindirectlaborcosts.

Forhourspaidforbutnotengagedindirectlaboroperations,suchasidletimeandtime

spentontraining,thecostisusuallytreatedasanindirectlaborcost.

Whendirectlaboremployeesworkovertimehours,theovertimepremiumisusuallyan

overheadcostitem.Theonlyexceptiontothisruleiswhenovertimeisworkedfora

specificreason

Bonuspaymentstodirectlaboremployeesareusuallybetreatedasanindirectlaborcost

第六章

1.直接/间接

1.1.直接工人和间接工人

直接工人是直接参与组织产品制造的员