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　　Session 5  Accounting for labour
　　Main contents 1. Direct labour and indirect labour cost
　　2. Remuneration method
　　3. Labour turnover
　　4. Labour efficiency
　　5. Wages control account
　　5.1 Direct labour cost and indirect labour cost
　　● Those who are directly engaged in manufacturing products, in the case of a manufacturing business, or in the case of a service business those who actually deliver the service to customer. These are direct labour employees.
　　● Those who are not directly engaged in actual manufacturing work or delivery of a service. These are indirect labour employees.
　　Direct labour cost and indirect labour costs
　　All labour costs associated with indirect labour employees are indirect labour costs.
　　Some labour costs associated with direct labour employees are treated as direct labour costs, but some are treated as indirect labour cost.
　　The basic rule is that the cost of a direct labour employee should be treated as a direct labour cost only if it is directly attributable to the direct labour operation.
　　● For hours paid for but not engaged in direct labour operations, such as idle time and time spent on training, the cost is usually treated as an indirect labour cost.
　　● When direct labour employees work overtime hours, the overtime premium is usually an overhead cost item. The only exception to this rule is when overtime is worked for a specific reason, such as at the specific request of a customer to complete a job more quickly. In such exceptional cases, the overtime premium might be treated as a direct labour cost.
　　● Bonus payments to direct labour employees are treated as a direct labour cost, only if they can be traced directly to items of direct labour work. Group bonus schemes, in which employees share in a bonus payment, can not be traced directly to items of production, and so would be treated as an indirect labour cost.
　　● Wages costs of supervisors, or store assistants are changed to the overhead costs of the relevant department.
　　小編寄語(yǔ)：奮斗沒(méi)有終點(diǎn)，任何時(shí)候都是一個(gè)起點(diǎn)。
ACCA網(wǎng)絡(luò)課程課程專(zhuān)業(yè)名稱(chēng)講師試聽(tīng)
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高頓名師
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為零基礎(chǔ)剛開(kāi)始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師