The most important element in the production processis the work of the employees of the enterprise. This component occupies a special place - its prime cost is included in the cost price of the manufactured goods. At the same time, it is the main source of meeting the material needs of employees. Accounting for labor and its payment allows you to exercise control over its measure and level of consumption.
The cost of work should be considered as the cost of production and in the form of earnings for each employee.
Accounting of labor and wages in the first placeis carried out on the basis of the number of employees, unprocessed and worked out by them time, unfulfilled or completed work, as well as development. These tasks are mainly solved by statistics and operational and technical calculation. The number of employees takes into account the personnel service of the organization. Working hours are taken into account by the timeskeepers or heads of departments (divisions, departments) of the enterprise. The organization of wages is made by the accounting department.
Для осуществления расчета необходимо иметь information on the amount of time that each employee has worked. The time is recorded in a standard report card. For each department or workshop, a document is prepared. All employees contribute to the report card. Daily in the document records are made about the unprocessed and worked time. Especially the time of night shifts and other overtime are allocated. The completed reports are transferred to the accounting department.
Accounting of labor and wages to piece-workersis carried out taking into account not only worked time, but also development. The latter can be considered in accordance with the number of operations performed or products made, as well as the final operation. For piece-workers, the way in which labor and wages are accounted for will depend on the characteristics of production. In accordance with these same features, the procedure for issuing documents on development is also established. There are several types of documents that are used most often.
Piecework orders are used insmall-scale or individual production, in the implementation of one-time or repair services, as well as works that have virtually no repetition. The outfit can be issued to one person or brigade. On the reverse side of the second one takes into account the labor and wages of each member in the brigade.
A routing sheet is issued for each individualPart of the parts that are sent for processing. This document indicates the number of products that are put into production, the results of their acceptance after each operation (the number of marriage and fit), and the salary is charged. The routing sheet is used in batch production. It can be complemented by a shift report, which indicates the entire working group's development per shift.
Production sheets are used in massproduction. In these cases, payment to the brigade is carried out in accordance with the amount of good products in the final operation for all operations assigned to the brigade. These statements are also used on production lines. In this case, each worker is assigned a certain operation and takes into account his production individually.
In addition to the above, otherdocuments on surcharge. For example, in some industries, sheets are used at surcharge for deviations from normal working conditions, sheets about idle time, lists for overtime, preferential, night hours and others.
Today enterprises use payrollpiecework and time-based. In the first case, the output is paid (regardless of the time of work), and in the second - worked time (regardless of the amount of output).
