ACCA考试回顾,《F2管理会计》讲义辅导(16)
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ACCA考试回顾，《F2管理会计》讲义辅导(16)
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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 o verhead costs of the relevant department.
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