most important element in the production process is labor employees.This component occupies a special place - the cost of it is included in the cost of manufactured goods.At the same time it is a major source of satisfaction of material needs of employees.Accounting for labor and its payment allows a measure of control over it and the level of consumption.
costs incurred for work should be considered as production costs in the form of earnings of each employee.
Accounting and wages primarily carried out on the basis of the number of employees they have not worked and served the time, failure or the work performed, as well as development.These problems are largely solves statistics and operational and technical calculation.The number of employees takes into account the personnel service organization.Working time take into account the time markers or heads of departments (offices, shops) company.The organization is made payroll accounting.
order to calculate the need to have information on the amount of time that each employee worked.Time management is conducted in a typical report card.For each division or department prepared the document.The table is made of all employees.Daily paper to take notes on unexamined and time worked.Stands out during night shifts and other overtime.The completed report cards are sent to the accounting department.
Accounting and wages piece-work is carried out, taking into account not only waste time but also produce.The latter can be considered in accordance with the number of completed transactions or to make products, as well as a final operation.For piecework employees the way in which the accounting and wages will depend on the characteristics of production.In accordance with these same features to install and the order of registration of documents on the development.There are a few types of documents that are used most often.
outfit for piecework apply to small-scale or individual industries, the implementation of single or repair services, as well as works that have little or no repetition.The dress can be prescribed for one person or a team.On the back side of the second carried out accounting and wages of each member in the team.
Itinerary is issued for each individual batch of parts that are sent for processing.This document specifies the number of items that are put into production, the results of their acceptance after each operation (the number of marriages and suitable), accrued salary.Itinerary used in mass production.His replacement may complement the report, which indicates the development of the whole of the working group for change.
Gazette generation used in mass production.In these cases, payment of the brigade carried out in accordance with the number of non-defective product in the final operations for all assigned to the brigade operations.These statements are used on production lines.In this case, for each worker assigned a particular operation, and its output is taken into account individually.
addition to the above, and other documents used at a surcharge.For example, in some industries sheets used on surcharge for deviations from normal working conditions, lists of simple lists of overtime, preferential, night hours, and others.
Today companies use pay piecework and time-based.In the first case, paid production (regardless of the operating time), while the second - time worked (whether output volume).
