The most important element in the production process is the work of employees. This component occupies a special place - its cost is included in the cost of manufactured goods. Along with this, it is the main source of satisfying the material needs of employees. Accounting for labor and its payment allows you to exercise control over its measure and level of consumption.
Labor costs should be considered as production costs and in the form of earnings for each employee.
Accounting of labor and wages is primarily carried out on the basis of the number of employees, unworked and time worked by them, unfulfilled or completed work, as well as production. These tasks are mainly solved by statistics and operational-technical calculation. The number of employees takes into account the personnel service of the organization. Working hours are taken into account by timekeepers or heads of departments (divisions, workshops) of an enterprise. The organization of wages is made by accounting.
To carry out the calculation, you must have information about the amount of time that each employee worked. Time tracking is carried out in a standard timesheet. A separate document is compiled for each unit or workshop. All employees are entered on the time sheet. Every day in the document records are made of unworked and worked hours. Particularly allocated are night shifts and other overtime hours. Filled time sheets are transferred to the accounting department.
Accounting for labor and wages of piecework workers is carried out taking into account not only the time worked, but also the output. The latter can be considered in accordance with the number of operations performed or products made, as well as the final operation. For piecework workers, the way in which labor and wages are recorded will depend on the characteristics of production. In accordance with the same features, the procedure for processing documents for development is established. There are several types of documents that are used most often.
Work orders are used in small-scale or individual production, in the implementation of one-time or repair services, as well as works that have virtually no repetition. An outfit can be issued to one person or team. On the flip side of the second, labor and wages of each member in the team are recorded.
A routing sheet is issued for each individual batch of parts that are transferred 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 defects and eligible), a salary is calculated. The route sheet is used in serial production. It can be supplemented by a shift report, which indicates the entire development of the working group per shift.
Statement sheets are used in mass production. In these cases, payment to the brigade is carried out in accordance with the quantity of suitable products in the final operation for all operations assigned to the brigade. The indicated statements are also used on production lines. In this case, a specific operation is assigned to each worker and its development is taken into account individually.
In addition to the above, other documents apply for a surcharge. So, for example, in some industries leaflets for surcharges on deviations from normal working conditions, sheets about downtime, lists for overtime, preferential, night hours and others are used.
Today, enterprises use piecework and time wages . In the first case, the production is paid (regardless of the working time), and in the second - the worked time (regardless of the volume of production).