By Mark Lee Inman (Auth.)
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Extra resources for Cost Accounting
Example text
The hours a person is actually on the organization premises are the 'clocked hours' recorded either on a clock or in a signing in book. 'Worked hours' apply where employees are booked as direct labour on to a j o b , task or assignment. For example, a computer systems analyst may be assigned to a task for a client. H e or she will work on that task, and the time put in is chargeable to the client. The difference between clocked hours and worked hours gives a clear indication of how effectively headcount is being used.
What may be more useful w i l l be comparative statistics, to see if the figure may be high (or l o w ) in one particular division or unit and thus provide the attention directing information for investigation and hopefully to find a solution. ) Obviously improve the selection procedure. I m p r o v e the manpower planning facility to avoid costly redundancy exercises at a later date. e. including fringe benefits) is realistic, and employees are not leaving because the w a g e rate is too l o w .
The more curious reader might like to explore the complexities of linear programming and the references cited at the end of this chapter. Absorption of conversion overhead Having considered the problem of allocating and apportioning heads to the production operating departments, the next stage absorb the overhead expenditure into the work-in-progress or valuation, in an equitable manner, that realistically matches the head used in converting the materials to finished goods. overis to stock over- Conversion costs 51 There are various methods available, and w e w i l l consider each in turn by taking a simple example.