第三章-人工费用的核算

第三章人工费用的核算一、概述（Introduction):Identifythemaincostsincurredbyabusinessasaresultofemployingpeople一、概述（Introduction）Whenpeopleareemployed,variouscostsarise:Wageearned,holidaypay,sicknesspay,nationalinsurancecontributions,subsidizedmeal,trafficortriponbusiness,protectiveclothing,training……Mostofthemareoverheads.Thetotallabourcostcanbeanalyzedbydifferentclassification:Canbedirectorindirectorbyfunction:productionoverhead,distributionoverheadetc.一、概述

Introduction---ClassificationoflabourcostRequired:Stateofeachoftheemployeeslistedwhetherhe/sheshouldbeclassifiedasdirectorindirectlabour,andifthelater,whatfunctionsclassificationshouldapply?ThemanagingdirectorIndirectlabourAdministrationo/hAfork-lifttruckdriver.Hemovesproductionmaterialsfromcostcentretocostcentre.IndirectlabourProductiono/hAnengineeremployedinthemaintenancedepartmenttorepairproductionequipmentthatbreaksdown.IndirectlabourProductiono/hThemanagerofthemaintenancedepartmentIndirectlabourProductiono/hAmachineoperatorinthemachineshopwhoworksoncustomerordersDirectlabourProductionprime一、概述

Introduction---ClassificationoflabourcostAsupervisorofacostcentreinthemachineshopIndirectlabourProductiono/hTheadministrativeassistantwhoprocessesincomingsalesordersIndirectlabourSellingoverheadThecompanyaccountantIndirectlabourAdministrationo/hAninspectorwhochecksfinishedproducts.IndirectlabourProductiono/hThedriverofthedeliveryvehicletakingfinishedproductstocustomers.IndirectlabourDistributionoverhead.一、概述

Introduction---ClassificationoflabourcostP.S.:Whatmatterisnotwhatemployeeexpectedtodo,butwhattheyactuallydo.Inrelationtothecostunit,themaintenanceserviceistheindirect,buttothemaintenancedepartment,itmaybethedirectcost.一、概述（Introduction）人工费用包括：工资、奖金和补贴、加班加点工资以及特殊情况下支付的工资等。工资总额：各单位在一定时期内直接支付给本单位全部职工的全部劳动报酬总额。本月发放的工资实质是为生产上月产品的劳动耗费的货币表现。二、工资费用的核算：

计时工资vs

计件工资计时工资（Timebase）:theremunerationispaidonthebaseofattendance;thisiswhereremunerationrelatestoaperiodoftime.Theperiodoftimemaybeayear,anhour,oranyotheragreedtimeperiod.Generally,timebasedremunerationisindirectcost.计件工资（Output/performance/productionbase）:

2typesofincentivescheme:(1)moneyprices:pricesaregivenforjobsdone.Traditionallytermedapieceworkprice二、工资费用的核算：

计时工资vs

计件工资

(2)Allowedtime:Theworkerisgivenanallowedtimeforaparticulartaskormakingaproduct.Hisactualtimeforthetaskisrecordedandabonusispaidbaseduponthetimesavedagainsttheallowedtime.BasedonBoth:Somewagepaidonattendanceandsomebaseduponoutput.Somejobaresuitableforpaymentonantimebase,however,somejobissuitableonoutputbase.

Circumstancesinwhichtime-basedpaymentsareappropriateThequalityofworkismoreimportantthanthetimetakenforthetask;I.ethedoctorgivesoperationtothepatients.Safetyismoreimportantthanspeed;Labourcostisverysmall,relativetomaterialcost;

Theworkercannotinfluenceoralterthetimetakentodoatask;

Theoutputisdifficulttomeasure,e.gmanagingdirector,fork-lifttruckdriveretc.

Thecostofsettingupandoperatinganinventiveschemeisnotjustifiedbythegainstobeobtainedfromsuchascheme.

PrincipleformakingtheincentiveschemesThebestschemesareprobablythosedesignedforindividualeffort.Additionalearningshouldbeareflectionoftheadditionaleffortputin,andnottheresultofloosepieceworkratesorover-generousallowedtimes.Theadditionalrewardshouldbeascloseaspracticallypossibleintermsoftimetotheadditionalefforts.Anylossofearningsshouldnotbeunreasonablydelayed.Theemployeeneedstobeawareassoonaspossibleofanydeductionstobemadefromhisorherearnings.AnuncomplicatedincentivesystemisbestPrincipleformakingtheincentiveschemesLimitsshouldnotbeplaceduponearnings.Gearedschemesdonotputalimitonearnings,butdoslowdowntherateofearningsgrowth.Employeesshouldbecompensatediftheyarepreventedfroearningthroughnofaultoftheirownegbecauseofmachinebreakdown.Usuallypayonaverageearningsbasis.Reasonsfordeductionsfromearningsshouldbefullyexplainedandunderstood.二、工资费用的核算：

RemunerationandtheunitlabourcostThemethodofremunerationhasaneffectupontheunitlabourcost.Anymethodofremunerationwithatime-paymentelementwillallowforareductioninunitlabourcostasproductionperhourincrease.(规模效应）Onewayofachievinghigheroutputwithoutfullpaymentbyresultistouseahightimerate.Becausehightimeratecanincentiveworkingspeed,producemoreoutputtoresponsibleforthecost(esp.thefixedcost),sothelabourcostperunitwillfall.Forexample:Asthetimeraterisefrom￡9.5to￡11.2perhour,theunitsproducedper35hoursfrom6to8units.Under￡9.5,theunitlabourcostis(35*￡9.5)/6=￡55.42perunit,however,undertimerateof￡11.2,theunitlabourcostis(35*￡11.2)/8=￡49perunit.SoThecompanywillbenefitfromlowerunitlabourcosts,andtheemployeeswillalsobenefitfromhighremuneration.三、人工成本的核算：计时工资的具体核算

Remunerationcalculations

Timeratepayment:E.g.1.Anaccountantispaid25,920poundsperannum,inMonth4，heworks24overtimehoursbecauseofthemonthlyaccounts.WhatishisremunerationinMonth4?Solution:fixed，overtimeisunlikelytobepaid.SohisremunerationinMonth

4is:

￡25,920/12＝￡2,160三、人工成本的核算：计时工资的具体核算

RemunerationcalculationsE.g.2.Afork-lifttruckdriverispaid313.5poundsforabasic38-hourweek.Allovertimeispaidattimeandahalf.Heattendsfor42hoursinWeek17.WhathisremunerationforWeek17?Solution:Hisremunerationforweek14is(￡313.5/38*1.5*4)+313.5=￡363三、人工成本的核算：计件工资的具体核算RemunerationcalculationsPaymentbyresult(PBR):E.g1:Aproductionworkerispaidonpiecework,hehasnoguaranteedbasicremuneration.Inweek12,in38hours,heproduces168unitsofJOB45,and7unitsofJob34.Thepieceworkpricesare1.3poundsand5.5poundsrespectively.WhatishisremunerationinWeek12?Solution:168*￡1.3+7*￡5.5=￡256.9Note1:SameSituation,theproductionworkerisnowguaranteedaminimumof￡220fora38-week.Whatishisremuneration?三、人工成本的核算：计件工资的具体核算Remunerationcalculations---combinedNote2:However,iftheguaranteedaminimumis260poundsfora38hour-week,thenhisremunerationshouldchangeto260pounds.E.g.2Aworkerdoesanormal38hour-week,forwhichheispaid8.7poundsperhour.Inweek10heproduced180unitsofJob36,forwhichthepieceworkpricewas0.42perunit.WhatishisremunerationforWeek10?Solution:180*￡0.42+38*￡8.7=￡406.2三、人工成本的核算：计件工资的具体核算RemunerationcalculationsE.g.3Aworkerisemployedforabasic38hourweekat7.4poundsperhour.Abonusof40%ofthetimesavedagainststandardallowedtimeispaidatbasicrate.InWeek22heproduces22unitsofJob316(allowedtimeeachunit1.75hours)and12unitsofJob63(allowedtimeeachunit2.1hours).Heworkednoovertime,but3hourswereunproductive,spentwaitingformaterials.Thesethreehoursaretobepaidataverageearnings.WhatishisremunerationinWeek22?Solution:Basichourspayment38*￡7.4=￡281.2①Allowedtime(22*1.75)+(12*2.1)=63.7hrsTimetaken38-3=35hrs,Timesaved@bonus(63.7-35)*40%*￡7.4=￡84.95②Unproductivehours3*￡84.95/35=￡7.28③Total￡373.43三、人工成本的核算：计时工资的计算例题：某工人月标准工资122元。6月份出勤21天，病假3天，事假2天，本月星期日4天，该职工病假标准工资扣款比例为10%。该工人病假、事假期间没有节假日。各种补贴及津贴48元，本月应得综合奖32元。

三、人工成本的核算：计时工资的计算1.按30天计算日工资，按出勤日数计算月工资

应付月工资=（出勤日数*日工资标准）+奖金+津贴和补贴+（病假日数*日工资标准*病假应发工资比例）应付工资=122/30*（21+4）+122/30*3*（1-10%）+48+32=192.65元

2.按30日计算日工资，按缺勤日数计算月工资：

应付月工资=月标准工资-缺勤应扣标准工资+奖金+津贴和补贴+加班加点工资+特殊情况下支付的工资（缺勤应扣标准工资=事假旷工天数*日工资标准+病假天数*日工资标准*病假扣款率）应付工资=122-122/30*3*10%-122/30*2+48+32=192.65元

ProblemareasrelatingtopaymentsystemsOvertime

premium：paymentsforadditionalhoursworked.Andgenerallytreatedasoverhead,andnormallypaidatanhourlyrategreaterthanthebasicrate.However,iftheovertimehasbeendoneatthespecificrequestofcustomer,itthencanbetreatedasdirectlabourcost.Shiftallowance:Shiftallowanceisadditionalpaymentstonightshiftandshiftallowanceshouldbetreatedasproductionoverhead.Idletime:machinebreakdown,waitingformaterials,awaitinginstructionsetc.Generallytreatedasproductionoverhead.

Calculationforthebonus---

Twoproposalsforthepaymentofbonus

Proposal1:Paythebonusasa%onbasicpay.The%wouldbecalculatedasthetimesavedbytheteam,asa%ofthetimeallowed.Proposal2:Topayabonusperhourtoeachemployee.Thebonushourlyratewouldbecalculatedbydividingthetotalvalueofthetimesavedbytheteambyaggregateoftheactualhoursworkedbyalltheemployeesintheteam.Forexample:Twooperatives,SmithandJones,willbeworkingasateam,ontheassemblyofanewproduct.Basichourlyratesare￡7.4forSmithand￡4.6forJones.Abasic40hourweekisworked.Andtheteamallowedhoursfortheworkproducedintheweekare50hours.TwoproposalsforthepaymentofbonusProposal1:Allowedhour50hoursActualhours40hoursHourssaved10hoursBonus%10/50=20%Thebasicpay:40hours*￡7.4=￡296SotheBonusforSmithis20%*(40hours*￡7.4)=￡59.2Proposal2:Hourssaved50-40=10hrsTeamrateperhour=￡7.4+

￡4.6=￡12Aggregatehoursfortheteam=80hoursBonushourlyrate=(10hrs*￡12)/80hrs=￡1.5perhourSothebonusforSmithandJonesare

￡1.5perhour*40hrs=￡60四、工资费用的分配Theanalysistodirectorindirecthasbeendoneinrelationtotheproduct,thecostunit.(whetherthecostcanbeidentifiedwiththespecificproductorservice,ortracetoit);Notwhattheemployeesexpecttodo,butwhattheyactuallydo.E.gsupervisordoingtheproductionwork.Maintenancedepartment四、工资费用的分配（一）概念：工资费用的分配指将企业职工工资作为一种费用，按照用途和发生部门进行归集和分配。（二）分配步骤：划分应记入企业成本费用和不应计入企业成本费用的界限；将应记入成本费用的部分划清应计入产品成本和应记入期间费用的界限；将应计入产品成本的工资费用按发生的车间部门和生产产品进行分配。（三）公式：工资费用分配率＝某车间生产人员计时工资总额/该车间各种产品生产工时总和；某产品应分配的计时工资＝该产品生产工时（实际或定额）x工资费用分配率四、生产产量与劳动生产率的区别ProductionvsProductivity

Production:thequantityofoutput.Anincreaseordecreaseinproductionisachangeinthephysicalamountofoutput.Outputcanbeexpressedinunits,orinhours.Productivity:istherelationshipbetweentheoutputandthecostofthelabour.

Anincreaseordecreaseinproductivityisachangeintherelationshipbetweenaresourceinputanditoutput.Itispossibletohaveafallinproduction,butanincreaseinproductivity.四、生产产量与劳动生产率的区别Production&Productivity

ProductionLabourcostCost/unit(units)￡￡(a)1002,00020(b)1202,40020(c)1202,16018(d)801,60020(e)801,52019From(a)to(b),20%increaseinproduction,nochangeinproductivity;From(a)to(c),20%increaseinproduction,andinProductivity,8%increaseinwagebill.From(a)to(d),20%decreaseinproduction,nochangeinproductivity.From(a)to(e),20%decreaseinproduction,increaseinproductivity,and24%falleninlabourcost.四、生产产量与劳动生产率的区别Production&ProductivityExample:If5workerseachproduce48unitsofproductseachweek,theweeklyoutputis240units.Ifeachworkerispaid312poundsperweek,thetotalremunerationis1,560poundsandthelabourcostperunitis6.5pounds.Theremaybeaneedtoincreaseoutputto336unitsperweek,tomeetdemand.

四、生产产量与劳动生产率的区别Production&ProductivityIftwoadditionalworkeraretakenon,andpaidatthesamerate,whatwillbethetotalremuneration?Solution:Itgoesto2,184pounds,andthelabourcostperunitis2,184/336=6.5pounds.Therehasbeenanincreaseinproduction,however,thereisnochangeinproductivitysinceunitlabourcostisunchangedat6.5pounds;Ifthecompanyoffereachworkeraweeklybonusof124.8poundsifoutputperworkerisincreasedto67.2units.Whatwillbethetotalremuneration?Solution:Itwillthenbe5*(312pounds+124.8pounds)=2,184pounds.Thenthelabourcostperunitwillbe2,184/336=6.5pounds.Therefore,again,increaseinproductionandnochangeinproductivity.

四、生产产量与劳动生产率的区别Production&ProductivityIftheoutputincreasecanbeachievedwithaweeklybonusof90pounds,whatwillbethetotalremuneration?Solution:Itwillbe:(312pounds+90pounds)*5=2,010pounds,thenthelabourcostis2,010/336=5.98pounds.Therefore,thereisanincreaseinboth.四、生产产量与劳动生产率的区别VariousDef