Professional Documents
Culture Documents
LABOUR
Who is labour?
Labour, employee, workforce.
They enables the business to
accomplish production and
jobs
An organization must ensure
to have the right people in
the right place at the right
time.
LABOUR SATISFACTION
PRODUCTIVITY
How to increase
labours Productivity?
a) Training
b) Motivating
c) Appraising
Satisfacti
on
Low
Turnover
h) Represented by union
i) Recognition of contribution
Lower
Cost
RESULT
Productiv
ity
Labour Cost
Since labor play an
important role in
production, thus the
labour cost is
significant for product
cost.
Labour cost : The
amount paid to
employee for their time,
skills, experience,
qualification, effort,
output and others
Recording Labour
Times
Why the companies need to record the labour
times?
a) To calculate wages
b) To analyse the time spent for costing
purposes
c) For planning & control purposes
Time-Based
Remunerati
on Method
Labour
Remunerati
on Methods
Performanc
e Related
pay
(Incentive
Scheme)
High System
Day
Rate
Basic
Day-work
Measured
Basic System
An employee is paid on the basis of time
worked. A premium is paid for working
overtime.
Example:
Zahid bekerja 8 jam sehari di kilang ABC
pada kadar RM4 sejam. Sepanjang bulan
Julai, dia bekerja selama 26 hari.
The methods offers no distinction between
the efficient & inefficient workers.
Payment by Result/
Piecework
An employee earns more if he produces more
& earns less if he produces less.
An employee is paid on the basis of output
Example:
Sepanjang bulan Julai, Zahid menghasilkan
234 unit NQR01
Dia akan dibayar RM4 seunit. Berapakah gaji
Zahid
pada bulan tersebut.
However, the quality of work suffers. Why?
Piecewor
k with
Guarante
ed Day
Rate
Payment
By Result /
Piecework
Differenti
al Piece
Rate
Premium Schemes
Under this scheme, a time allowance is set for
a job.
Bonus is paid on the basis of time saved.
Time saved = Time allowed Time taken
The employee will be paid for the basic hour
worked + a proportion of time saved
Example
Zahid dikehendaki menyiapkan 500 unit PY3A
bagi bulan Ogos pada kadar RM5 sejam. Tempoh
yang dibenarkan adalah selama 3 jam bagi setiap
50 unit. Dia dapat menyiapkan produk tersebut
dalam tempoh 25 jam. Kirakan jumlah upah
Zahid sekiranya 50% bonus dibayar bagi masa
yang dapat dijimatkan?
Bonus shared
between the
employees work
together as a group
Group
bonus
scheme
Time taken
Time allowed
X
Timed Saved
X
Rate per hour
Halsey
PREMIU
M
SCHEME
S
Rowan
Halsey
Weir
33 1/3% of time
saved
X
rate per hour
Example
Pengeluaran standard untuk Kilang ABC ialah 30
unit sehari. Sekiranya pengeluaran meningkat
sebanyak 25% sehari, bonus sebanyak RM50 akan
diagihkan secara samarata kepada jabatan
tersebut. Pekerja yang terdapat di dalam jabatan
tersebut adalah seramai 10 orang. Kirakan bonus
yang diterima oleh setiap pekerja sekiranya pada
hari ke-13, 45 unit telah dapat dikeluarkan
TO BE CONTINUED..