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1、Ch7Accounting for labour人工成本核算人工成本核算Topic list Measuring labour activity Remuneration methods Recording labour costs Labour turnover Accounting for labour costsTopic1 measuring labour activity1.1 Measuring labor activityProduction（产量产量）Productivity（生产率生产率） Productivity ratio p1301.2 AutomationIn lab
2、our-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. efficiency ratio 1.3 Other measures of labour activity Expected hours to make output Actual hours taken = capacity ratio =Actual hou
3、rs worked hours budgeted production volume ratio capacity ratio = 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 hou
4、rs to make. Required: calculate the efficiency, capacity and production volume ratios efficiency ratio capacity ratio production volume ratio = efficiency ratio capacity ratio Answers:27,0004 120,000 =100%=90%=120,000 100,000 100%=120%生产生产实际产量实际产量需要的需要的预算时预算时间间=27,000425,0004 100%=108%Topic2 Remuner
5、ation methods计酬方法计酬方法2.1 time work（计时计时酬劳酬劳）Wages =hours workedrate 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。适合对产品质量有较高要求的情况，即慢工出细活。Overtime premiums is the extra rate per hour which is paid, not the whole of the payment for the overtime hours.Basic daily requirment hours= 8 hoursActual worked hours=10
6、 hoursBasic pay rate = ￥5 per hourPremium rate = ￥2 per hourActual pay=￥5 8+ ￥7 2= ￥ 54Basic pay = ￥5 10= ￥50Overtime premium= ￥2(10-8) = ￥4Overtime 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
7、get his order completed. (2) If overtime is worked regularly by a production department in the normal course of operation. Direct workersIndirect workersDirect labor costsIndirect labor costs(1)Basic pay(2) overtime premium(3) Costs relating to training time(4) Idle time costs(5) Bonus(1) Basic pay(
8、2) Overtime premium at the specific request.(3) Overtime premium for overtime works regularly. (1) overtime premium(2) Costs relating to training time(3) Idle time costs(4) Bonus2.2 Piecework schemes （计件计件酬劳酬劳） Wages =units producedrate of pay per unitDifferential piecework schemes offer an incentiv
9、e to employees to increase their output by paying higher rates for increased levels of production.ExampleThe basis of the piecework scheme is as follows( with only the additional units qualifying for the higher rates):Units producedThe pay per unit1-100$ 0.20 per unit101-200$ 0.30 per unit201-299$ 0
10、.40 per unitDuring a particular day the employee produced 210 units. What did the employee earn for the work?Piecework schemes can motivate employees to work hard, but careful inspection of outputs is necessary to ensure that quality doesnt fall as production increases.2.3 Bonus/incentive schemes奖金机
11、制 u High day rate system 高工资率系统u Individual bonus schemes 个人奖金机制u Group bonus schemes 团体奖金机制Example A 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 1206 compl
12、eted by an employee is as follows: Allowed time for Job 1206 4 hours Time taken to complete Job 1206 3 hours Normal hourly rate of pay 8 What is the total pay of the employee for Job 1206?A 24 B 30 C 32 D 38Basic pay = Normal hourly rateTime taken = 8 3 hours= 24premium bonus = Time saved75%Normal h
13、ourly rate = (4-3) hours75% 8 = 6Total pay= 24+ 6= 30Topic3 Recording labour costs Attendance time 出勤时间出勤时间 Attendance record 出勤表出勤表 Signing-in book签到簿签到簿 Clock card 记时卡记时卡 Swipe card 磁卡磁卡Job time 作业时间作业时间（1）Time sheets 时间表时间表（how time spent）（2）Job cards 作业卡作业卡(time spent on the job)Pieceworkers 计件工
14、人计件工人（1） Piecework ticket 计件卡计件卡（2） Operation card 业务卡业务卡Idle time（空闲时间空闲时间）Idle time occurs when employees cannot get on with their work, through no fault of their own.(Machine breakdown,Shortage of work)Idle time has a cost because employees will still be paid their basic wage or salary for these
15、unproductive hours. Idle timeratio=Idle hoursTotal hours100% The following statements refer to situations occurring in Process Q of an organisation which operates a series of consecutive processes:（i）Direct labour is working at below the agreed productivity level.（ii）A machine breakdown has occurred
16、.（iii）Direct labour is waiting for work to be completed in a previous process.Which of these situations could give rise to idle time?A （i） and （ii） onlyB （i） and （iii） onlyC （ii） and （iii） onlyD （i）, （ii） and （iii）ExampleTopic4 Labor turnover（员工流动员工流动） Labor turnover is a measure of the number of em
17、ployees leaving/being recruited in a period of time expressed as a percentage of the total labor force. Labor turnover rate=replacements average number of employees in period 100%Example:p144Costs of labour turnoverReplacement costs（替换成本替换成本）Cost of selection and placementInefficience of new labor;
18、productivity will be lowerCosts of trainingLoss of output due to delay in new labor becoming availableIncreased wastage and spoilage due to lack of expertise among new staffThe possibility of more frequent accidents at workCost of tool and machine breakagesPreventive costs（预防成本预防成本）u Cost of personn
19、el administration incurred in maintaining good relationshipsu Cost of medical services including check-ups (体检体检) ,nursing staff and so onu Cost of welfare service, including sports facilities and canteen mealsu Pension schemes(养老金计划养老金计划) providing security to employeesTopic5 Accounting for labour costs The wages control accountBank: net wages paidDeductions: tax and social insuranceWIPProduction overheadWages control a/cBank Deductions WIP4470044700Production overhead control a/c444404444069825698251931519315Example: p145Indirect labourDirect labour
