Accounting of labor and wages

The most important element in the production process is the work of the employees of the enterprise. This component takes a special place - the cost of it is included in the cost price of the manufactured goods. Together with this, it is the main source of meeting the material needs of employees. Accounting for labor and its payment allows you to control 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.

The accounting of labor and wages is primarily carried out on the basis of the number of employees, unprocessed and worked by them time, uncompleted or completed work, as well as production. 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 timekeepers or heads of departments (divisions, departments) of the enterprise. The organization of wages is made by the accounting department.

To perform the calculation, you need to have information about 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.

The accounting of labor and wages by a piecework worker is carried out taking into account not only the worked time, but also the workings out. 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 for the development is also established. There are several types of documents that are used most often.

Dresses for piecework work 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. The outfit can be issued to one person or a 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 individual batch of 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 work for the shift.

Production sheets are used in mass production. In these cases, payment to the brigade is carried out in accordance with the number of products in the final operation for all the 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, other documents apply for additional payment. For example, in some industries, sheets are used for surcharges for deviations from normal working conditions, sheets about idle time, lists for overtime, preferential, night hours and others.

Today, enterprises use piecework and time-based pay . 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).