Find Job or Staff: 093 682 682 | 078 868 848 | info@pp-hr.com | Join Discussion | ខ្មែរ | English  | 日本語 | 中文  | ไทย한국어Tiếng Việt

LABOUR COSTS

LABOUR COSTS


LEARNING OBJECTIVE

  1. LABOUR COST
  2. CALCULATING GROSS PAY– Time Related pay
  3. CALCULATING GROSS PAY-OUTPUT RELATED PAY
  4. SALARIED EMPLOYEES-BONUSES
  5. TIME RATE EMPLOYEES – BONUSES
  6. GROUP BONUS SCHEMES
  7. GROUP BONUS SCHEMES
  8. PAYROLL
  9. NON-MANUFACTURING ORGANISATIONS

 

1.LABOUR COST

  • Holiday : Employees have an agreed number of days holiday per year.
  • Sickness : The organization will have its own policies regarding payment  for sick leave as well as legal requirements for statutory sick
  • Other periods of absence : A record needs to be kept of any other periods of absence by an employee.
  • Clock Cards :

     Definition:  A clock card is a document which records the starting and finishing the time for an employee ( for example, 9 till 5.30 ) .

      Clock cards are used as a source document in the calculation of the employee’s gross pay.

  • Time sheets

A time sheet is a record of how a person’s time at work has been spent. The total hours that an employee has worked in a day or week are shown on the employee’s clock card but a breakdown of how those hours were  spent is shown on the time sheet.

 Idle time is the hours for which an employee is available and being paid, but during which no output is being achieved, for example  due to machine breakdown or a shortage of work or materials. Idle time payments, whether paid to direct employees or to indirect employees,  are normally classified as indirect labour costs.

  • Job sheets

        A job sheet records the number of each type of product that an employee has produced in the period.

Time sheets are prepared by employees  who are paid for the number of hours that they work. However it is  also possible to pay employee on the  basis of the number of units of a product they produce, known as a results or piece rate basis.

2. CALCULATING GROSS PAY– Time Related pay

There are two main methods of calculating the gross pay of employees:

  • Pay employees for the time spent at work ( time related pay )
  • Pay employees for the time actually produced ( output related pay )

Time related pay : Time related pay employees can be split into two types, salaried employees and hourly rate employees.

Overtime :  Overtime is the number of hours worked by an employee which is  greater than the number of hours set by the organization as the working week.

Overtime Premium: Overtime Premium is the amount over and above the normal hourly rate that employees are paid for overtime hours.

Overtime Premium paid to direct employees may be classified as direct cost or as an indirect cost depending on the circumstances that cause the overtime to be worked.

  • The premium paid for overtime that is worked because of a general increased level of activities in the organization is classified as an indirect cost or overhead.
  • The premium paid for overtime that is worked at the specific request of a customer is charged as a direct labour cost to the customer’s order.

3.CALCULATING GROSS PAY-OUTPUT RELATED PAY

 Definition : Payment by results or piecework is where a fixed amount is paid per unit of output achieved  irrespective of the time spent.

Piece rate with guarantee :  A Piece rate with guarantee gives the employee some security if the employer does not provide enough work in a particular period.

Differential Piecework: A Differential Piecework system is where the piece rate increases as successive targets for a period are achieved and  exceeded.

4. BONUS SCHEMES

   Bonuses may be paid to employees for variety of reasons. An individual employee, a department, a division or the entire organization may have performed particularly well and it is felt by the management that a bonus  is due to some or all of the employees.

Basic principle of bonuses:

Basic principle of a bonuses payment is that the employee is reward for any additional income or saving in cost to the organization. This may be ,for example, because the employee has managed to save a certain amount of time on the production of a product or a number of products. This time saving will save the organization money and the amount saved will tend to be split between the organization and the employee on some agreed basis. The amount paid to the employee/employees is known as the bonus.

    Method of Payment:

 The calculation and payment of bonuses will differ for salaried employees, employees paid by results and employees paid on a time rate basis.

5. SALARIED EMPLOYEES-BONUSES

Salaried employees are paid a predetermined salary or wage every week or every month. It may also be the organization’s policy to pay employees a bonus each month, quarter or annually.

A flat rate bonus is where all employees are paid the same amount of bonus each regardless of their individual salary.

The principle behind such payments is that all of the employees have contributed the same amount to earning the bonus no matter what their position in the organization or their salary level.

A percentage bonus is where the amount paid to each employee as bonus is a set percentage of that employee’s annual salary.

6. TIME RATE EMPLOYEES – BONUSES

Hardworking employees are paid the same as less hardworking employees. The principle of a bonus or incentive schema for time rate paid employees is to encourage them to achieve additional output in the time they work.

The basis of bonus schemes in these instances is to set a predetermined standard time (or target time) for the performances of a job or production of a given amount of output. If the job is completed in less than the standard time or more than the given output is achieved in the standard time then this will mean additional profit to the employer.

Individual bonus schemes are those that benefit individual workers according to their own results. This additional profit earned by the individual employee will then be split between the employer and the employee in some agreed manner.

One approach would be to split the benefit of the time saving equally between the employee and employer. The formula that is used to calculate this is:

As an alternative, the proportion of the time saving paid to the employee based on the ratio of time taken to time allowed. Formula is:

Bonus= Time taken/Time allowed x time saved x rate paid.

7. GROUP BONUS SCHEMES

A group bonus scheme is where the bonus is based upon the output of the workforce as a whole or a particular group of the workforce. The bonus is then shared between the individual members of the group on some per-agreed basis.

8. PAYROLL

We can illustrate how gross pay becomes net pay in the following table:

SERVICE COST CENTRE EMPLOYEES:

The employees of a manufacturing organization do not all work for cost centers that actually produce the products. Many employees will work in service cost centers such as stores. the canteen, the accounts department and the sales division.

9. NON-MANUFACTURING ORGANISATIONS

SERVICE INDUSTRIES :

This might be an accountant that provides a tax service for clients or a transport organization which transports goods for customers.

COSTS OF SERVICE INDUSTRIES :

May service costs will be labor based, with all of the problems of overtime, holiday pay, bonuses etc. involved in such costs.

Find Jobs Here !

Featured Jobs

ដំណឹងជ្រើសរើសបុគ្គលិកបន្ទាន់ មុខតំណែង: ផ្នែកទីផ្សារ ភេទ: ប្រុស | ស្រី​ ០៥ រូប ប្រាក់ខែ: 200$ – 500$ ប្រភេទក្រុមហ៊ុន៖ ក្រុមហ៊ុននាំចូលសម្ភារៈផលិតកាតនិងសម្ភារៈការិយាល័យ   តួនាទីនិងភារកិច្ច ស្វែងរកនិងបង្កើតអតិថិជនថ្មី គ្រប់គ្រងការបញ្ជាទិញនិងការដឹកជញ្ជូន   លក្ខខ័ណ្ឌជ្រើសរើស មានបទពិសោធលក់និងផលិតអត្តសញ្ញាណបណ្ណ (PVC Card, ID Card, RFID Card) អាចប្រើប្រាស់កុំព្យូទ័រ Email, Photoshop មានចំណេះដឹងផ្នែក Digital Marketing ត្រូវបានលើកទឹកចិត្ត អាចប្រើប្រាស់ភាសារអង់គ្លេស (និយាយ និង សរសេរក្នុងការទំនាក់ទំនងអតិជន) មានយាន្តជំនិះផ្ទាល់ខ្លួន   How t o Apply: Contact : 093 682 682 / 078 868 848 Email : info@pp-hr.com ទីកន្លែងករងរ ខ័ណ្ឌ៧មករា, ភ្នំពេញ។
១.​ មុខតំណែង: ផ្នែកជាងនិងបច្ចេកទេស ភេទ: ប្រុស ២រូប ប្រាក់ខែ: 250$ – 350$ ប្រភេទក្រុមហ៊ុន៖ ក្រុមហ៊ុនទទួលនិងបម្រើសេវាកម្មចំពោះគម្រោង   លក្ខខ័ណ្ឌជ្រើសរើស រៀបចំនិងកែសម្រួលប្រព័ន្ធភ្លើង (Power System Solutions) រៀបចំប្រព័ន្ធម៉ាស៊ីនត្រជាក់និងប្រព័ន្ធត្រជាក់ (Air-con and Cooling System) រៀបចំប្រព័ន្ធការពារអគ្គីភ័យ (Water and Fire Fighting) រៀបចំប្រព័ន្ធសុវត្ថិភាព (Security and Automation) រៀបចំប្រព័ន្ធណេតវឺក (Network and System Integration) រៀបចំប្រព័ន្ធចែកចាយទឹក ភ្លើង​ និង ប្រព័ន្ធទូរសព្ទ (M&E Engineering) បទពិសោធន៍ ២-៥ឆ្នាំ   ២.​ មុខតំណែង: ផ្នែកលក់និងទីផ្សារ (ស្រី ១រូប និង​ ប្រុស ១រូប)   How to Apply: Contact :
  មជ្ឈមណ្ឌលអភិវឌ្ឍន៍យុវជនកម្ពុជា Cambodian Youth Development Center   គ្រូបង្រៀនភាសាចិន មជ្ឈមណ្ឌលអភិវឌ្ឍន៍យុវជនកម្ពុជា ជាគ្រឹះស្ថានអប់រំ ដែលផ្តល់សេវាកម្មអប់រំលើគ្រប់ជំនាញតាមតម្រូវការពិសេសៗរបស់សិស្ស និស្សិត សិក្ខាកាមនានាគ្រប់មជ្ឈដ្ឋាន ផ្តោតលើការអប់រំបណ្តុះបណ្តាលក្រៅប្រព័ន្ធក្នុងទីក្រុងភ្នំពេញ ។ ដើម្បីឆ្លើយតបទៅនឹងភាពរីកចម្រើនរបស់ខ្លួន មជ្ឈមណ្ឌល ត្រូវការជ្រើសរើសបុគ្គលិកជាគ្រូបង្រៀនភាសាចិន បង្រៀន ក្រៅម៉ោង និងពេញម៉ោង។   REQUIREMENT មានអាយុចាប់ពី២០ឆ្នាំឡើងទៅ កំពុងសិក្សានៅសាកលវិទ្យាល័យឆ្នាំទី២ មានបទពិសោធន៍បង្រៀននឹងត្រូវបានផ្តល់អត្ថិភាព មានចំណេះដឹងផ្នែកភាសាចិនយ៉ាងតិចកម្រិត Elementary មានជំនាញទំនាក់ទំនង បង្រៀន និងលើកទឹកចិត្ត ​ចេះប្រើកុំព្យូទ័រកម្មវិធី Microsoft Office​​ Word and Excel បាន មានភាពស្មោះត្រង់ តស៊ូការងារ​ ម៉ឹងម៉ាត់ ហ្មត់ចត់ និងមានការប្តេជ្ញាចិត្ត ខ្ពស់ចំពោះការងារ មានភាពរួសរាយរាក់ទាក់ ឥរិយាបថ និងអាកប្បកិរិយា​ល្អ មានគំនិតឆ្នៃប្រឌិត ចូលចិត្តធ្វើការងារជាមួយមនុស្សថ្មីៗ មានការទំនាក់ទំនងល្អក្នុងសង្គម Salary Range  $60 – $300 HOW TO APPLY Interested candidates can
ALLWEB Company Network/ System Administrator   ALLWEB Company is an IT Development Company. We work corporately with clients who are international. Our vision is to create perfect, professional and international standard software to our clients. As the huge demand growth, our current staffs find it hard to meet our customer needs and requirement. Therefore, we are currently seeking for the
ក្រុមហ៊ុន អេឃីនថិច ភីធីអ៊ី អិលធីឌី ជំនួយការផែ្នកបន្ទប់ពិសោធន៏(​ តេសក្រណាត់ បោកគក់​..)​ និង  ជំនួយការផែ្នក​ គូសពុម្ភ   យើងខ្ញុំជាក្រុមហ៊ុនម៉ាឡេស៊ីកាត់ដេរសំលៀកបំពាក់ ។ យើងខ្ញុំកំពុងស្វែងរកបុគ្គលិកដែលមានសមត្ថភាព ដើម្បីបំពេញមុខតំណែងដូចខាងក្រោម:   ***  ជំនួយការផែ្នកបន្ទប់ពិសោធន៏(​ តេសក្រណាត់ បោកគក់​..) មានការយល់ដឹងអំពីកន្លែងបន្ទប់ពិសោធន៍ ត្រូវមានសញ្ញាបត្របាក់ឌុប ឡើងទៅ ចេះប្រើប្រាស់កុំព្យូទ័រអាចប្រើការបាន បើមានបទពិសោធ 1 ឆ្នាំឡើងកាន់តែប្រសើរ ត្រូវមានភាព​ ស្មោះត្រង់ អំណត់ និងទទួលខុសត្រូវលើការងារ   ***  ជំនួយការផែ្នក​ គូសពុម្ភ មានការយល់ដឹងខ្លះអំពីផ្នែកគូសពុម្ភ ចេះរៀបចំឯកសារ ចេះប្រើប្រាស់កុំព្យូទ័រ ចេះនិយាយភាសាអង់គ្លេសអាចប្រើការបាន ត្រូវមានបទពិសោធន៍ 1 ឆ្នាំឡើង ត្រូវមានសញ្ញាបត្របាក់ឌុប ឡើងទៅ ត្រូវមានភាព​ ស្មោះត្រង់ អំណត់ និងទទួលខុសត្រូវលើការងារ   ល័ក្ខខ័ណ្ឌទាមទារ: គ្រប់ជាតិសាសន៏ ជាមួយនិង​ បទពិសោធន៍ដែលមានលក្ខណៈសម្បត្តិគ្រប់គ្រាន់ ចាំបាច់ត្រូវតែអាចទំនាក់ទំនងភាសាអង់គ្លេសបាន ​ទាំងការសរសេរ និង​ និយាយ   ទំនាក់ទំនងដាក់ពាក្យ បេក្ខជនដែលមានចំណាប់អារម្មណ៍សូមផ្ញើរប្រវត្តិរូបជាមួយនឹងច្បាប់ចម្លងនៃអត្តសញ្ញាណប័ណ្ណ ,សៀវភៅគ្រួសារ, វិញ្ញាបនប័ត្រ​ និងរូបថតបច្ចុប្បន្ន​ 2 សន្លឹកទៅផែ្នកធនធានមនុស្ស។ បេក្ខជនដែលជាប់ការជ្រើសរើសដំបូងនឹងត្រូវបានជូនដំណឹងសម្រាប់ការហៅសម្ភាសន៍។ ទំនាក់ទំនង:
Loading...