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Cost & Management Accounting,[object Object],Labour,[object Object]
Labour,[object Object],Direct Labour,[object Object],Indirect Labour,[object Object],Labour Cost Control,[object Object],Personnel Department,[object Object],Production or Engineering Department,[object Object],Time Keeping Department,[object Object]
Time Keeping Department,[object Object],A. Time Recording,[object Object],B. Time Booking,[object Object]
Time Recording,[object Object],Manual Methods:,[object Object],    -Attendance Register,[object Object],    -Disc System,[object Object],Mechanical Methods,[object Object],   - Time Recording Clock,[object Object],   - Dial Time Recorder,[object Object],Electronic Devices,[object Object],   - Swipe Card,[object Object],   - Bio-Metrics,[object Object]
Time Recording Clock-1,[object Object]
Time Recording Clock 2,[object Object]
Clock 3,[object Object]
Clock 4,[object Object]
Clock 5,[object Object]
Clock 6,[object Object]
Clock 7,[object Object]
Time Booking,[object Object],Time Booking is tracing the time spent by the worker and identifying such time  to jobs, processes or operation so as to calculate the wage cost of such processes, jobs or operations,[object Object]
Objectives of Time Booking,[object Object],Ascertainment of Labour Cost,[object Object],Control of Idle Time,[object Object],Determining Overhead Absorption Rate,[object Object],Evaluating Performance of Workers,[object Object],Determining Performance Bonus,[object Object]
Methods of Time Booking,[object Object],Daily Time Sheets,[object Object],Weekly Time Sheets,[object Object],Job Tickets,[object Object],Job Cards,[object Object]
Daily Time Sheets,[object Object]
Weekly Time Sheets,[object Object]
Idle Time,[object Object],Idle Time is the difference between the time for which payment is made and the actual time worked.,[object Object],It is the time during which the worker did not engage himself in productive work,[object Object]
Causes of Idle Time,[object Object],Avoidable Causes,[object Object],Unavoidable Causes,[object Object]
Avoidable Causes,[object Object],Failure of Power Supply,[object Object],Breakdown of Machinery,[object Object],Non-Availability of Material,[object Object],Strike,[object Object],Lock-out,[object Object],Natural Calamities,[object Object]
Unavoidable Causes,[object Object],Setting-up Time,[object Object],Movement from Gate to Production Floor,[object Object],Movement from One Job to Another,[object Object],Time to Take Instruction,[object Object],Tea-Breaks,[object Object],Personal Needs,[object Object],Minor Accidents,[object Object],Seasonality of Industry,[object Object]
Over-Time,[object Object],Work Carried on Beyond Normal Hours,[object Object],Double the Rate of Payment,[object Object],Should be Avoided,[object Object],Normal Causes OT –charged to the concerned Job or Batch,[object Object],Abnormal Causes OT-transferred to Costing Profit and Loss account,[object Object],Only on Proper Authorisation,[object Object]
Causes of Over-Time,[object Object],Completion of a Rush Order,[object Object],Meeting a sudden spurt in demand,[object Object],Completion of a Delayed Work,[object Object],Making up for Loss of Production due to Accidents, Flood or Other Natural Calamities,[object Object]
Labour Turnover,[object Object],The rate at which the employees are leaving the organisation in a year,[object Object],Also known as Attrition rate,[object Object],In IT industry, it was as high as 26-30% in 2007- It has come down to 12-16% in 2009,[object Object],It is unhealthy for the organisation,[object Object],It should be reduced as much as possible through constant enquiry,[object Object]
Measurement of Labour Turnover,[object Object],Separation Rate =,[object Object],Replacement Rate   ,[object Object],Labour Flux Rate ,[object Object]
Causes of Labour Turnover,[object Object],Avoidable Causes,[object Object],Unavoidable Causes,[object Object]
Avoidable Causes of Labour Turnover,[object Object],Low Wages,[object Object], Working Conditions,[object Object],Labour Relation,[object Object],Trade Union Rivalry,[object Object],No Job Satisfaction,[object Object],Lack of Training,[object Object],Bad Working Hours,[object Object],Lack of Incentives,[object Object],No Welfare Measures,[object Object],Lack of Job Security,[object Object],Unfair Promotion,[object Object],Supervisory Staff,[object Object]
Unavoidable Causes of Labour Turnover,[object Object],Death, Retirement or Disablement,[object Object],Marriage or Pregnancy in case of Women,[object Object],Better Career Opportunities,[object Object],Retrenchment,[object Object],Termination,[object Object],Change of Place of Work,[object Object],Change for Better Working Environment,[object Object],Domestic Responsibilities,[object Object]
Preventive Cost of Labour Turnover,[object Object],Higher Wages,[object Object],Better Welfare Measures,[object Object],Better Training,[object Object],Better Working Conditions,[object Object],Retirement Benefits,[object Object]
Replacement Cost of Labour Turnover,[object Object],Recruitment Cost,[object Object],Cost of Training,[object Object],Vacancy Time Gap and Loss of Output,[object Object],Adjustment Time for the New Workers,[object Object],Loss of Quality,[object Object],Strain on Tools & Equipment,[object Object],Higher Scarp and Defective Work ,[object Object]
Measures to Reduce Labour Turnover,[object Object],Proper Recruitment,[object Object],Good Training,[object Object],Fair Wages,[object Object],Good Working Conditions,[object Object],Labour Amenities,[object Object],Labour Welfare,[object Object],Building up Loyalty,[object Object],Improving the Skills,[object Object],Improving Relations,[object Object],Communication of Policies,[object Object],Grievances Cell,[object Object],Workers’ Participation in Management,[object Object]
Features of a Fair Wage System,[object Object],Guaranteed Wage,[object Object],Uniformity,[object Object],Connected to CPI,[object Object],Recognition of Efficiency,[object Object],Incentive for Hard Work,[object Object],Equality,[object Object],Clarity,[object Object],Progressive Scale,[object Object],Consistency,[object Object],Flexibility,[object Object],Simplicity,[object Object],Fairness,[object Object],High Level of Morale,[object Object],Viability of operation,[object Object]
Systems of Wage Payment,[object Object],Time Rate,[object Object],Piece Rate,[object Object],Taylor’s Differential Piece Rates,[object Object],Halsey’s Incentive Plan,[object Object],Rowan’s Incentive Plan,[object Object]
Time Rate,[object Object],Wages are paid for the Time spent on the job,[object Object],Output is irrelevant,[object Object],Rate per Hour. Per Day, or per Month,[object Object],Suitable when Quality of work is important,[object Object],Trade Unions prefer this method,[object Object],Monthly Payment goes with other allowances,[object Object]
Advantages of Time Rate,[object Object],Simplicity,[object Object],Easier Computation,[object Object],Encourages Skill Development,[object Object],Guaranteed Wages,[object Object],Minimum Loss to Material and Equipmnets,[object Object],Equality of Wages,[object Object],Team Work,[object Object],Cordial Relation among the Workers,[object Object],Support of Trade Unions ,[object Object]
Disadvantages of Time Rate System,[object Object],Abilities are not Differentiated,[object Object],No Incentive for Hard Work,[object Object],Requires Supervision,[object Object],Dissatisfaction of Efficient Workers,[object Object],Low Morale,[object Object],No Punishment for Inefficiency,[object Object],Labour Cost is not a variable cost under this system,[object Object]
Piece Rate System,[object Object],Rate per unit of output,[object Object],Output decides the wages payable,[object Object],A standard time is taken and the standard output is determined,[object Object],Time Wages for the standard output determines the piece rate,[object Object]
Advantages of Piece Rate System,[object Object],Efficiency is recognised,[object Object],Motivates the workers,[object Object],Reduces labour cost per unit,[object Object],Labour cost is variable,[object Object],Computation of labour cost in advance is easy,[object Object],Lesser Supervision,[object Object],Less Idle Time,[object Object]
Disadvantages of Piece Rate System,[object Object],Quality suffers,[object Object],Difficulty of Fixing the standard output and Piece Rate,[object Object],More scrap and Defective Work,[object Object],Damage to Tools and Equipment,[object Object],No Guaranteed Wages,[object Object],Uncertainty in Income,[object Object],Trade Unions Oppose the System,[object Object]
Taylor’s Differential Piece Rate System,[object Object],Two Piece Rates: Low Piece Rate and High,[object Object],No Guaranteed Wages,[object Object],Standard Output is fixed on Time and Motion Study,[object Object],Low Piece Rate at 83% of standard piece rate for output below standard,[object Object],High Piece Rate at 175% of standard piece rate for output above standard,[object Object]
Merits and Demerits of Taylor’s Method ,[object Object],Increases Efficiency and Motivates the Worker ensuring a high level of morale,[object Object],Differentiates among workers leading to bad labour relation,[object Object],Detailed records are to be maintained regarding the output of the workers,[object Object],Demoralises human values ,[object Object]
THANK YOU,[object Object]

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