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Employee Cost & Direct Expenses

15 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
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All lessons

1
Components of Wage Cost, Holiday/Leave Wages, Night Shift Allowance & Absorption Rates
2
Definition, Scope, and Classification of Employee Cost
3
Direct Expenses — Definition, Examples, Measurement and Treatment
4
Efficiency Rating and Employee Productivity
5
Elements of Wages — Basic Wages and Dearness Allowance
6
Employee Cost Control — Departments and Key Factors
7
Idle Time — Types, Causes, and Accounting Treatment
8
Labour Turnover — Causes, Costs, Effects and Minimization
9
Labour Utilisation — Statement, Wage Analysis, and Cost Centre Identification
10
Overtime — Definition, Calculation, Legal Provision, and Treatment
11
Payroll Procedure and Statutory Deductions
12
Premium Bonus Plans — Halsey and Rowan
13
Systems of Wage Payment — Time Rate and Piece Rate
14
Time Booking and Job Cards — Types, Purposes, and Trade-offs
15
Time Keeping — Objectives, Methods, and Requisites
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