The condition for the correct use of labor

For verification, you should multiply the volume of actually produced products by established prices and compare the results of these calculations with the actually accrued salary.

Exceeding the actually accrued salary fund indicates excessions arising from unaccounted marriage, surcharges or incorrect accounting.

The easiest way to analyze the expenditure of the wage fund is to compare the actually spent a wage fund with a planned fund, recounted for the percentage of the plan for gross products, taking into account the coefficient approved for settlements with banks for the payment of wages for each percentage of exceeding the plan. Saving the wage fund amounted to 1 thousand. rub.

It is more accurate to analyze wages for the redistribution of the technological process. To do this, incomplete production on redistribution is multiplied by the amount of heating salary per unit of the product. Then the amount is compared with the actually accrued ovation fund of wages for these redistributions.

If deviations from the plan are established, the reasons that have influenced this are: various kinds of surcharges, payment for hidden marriage, product preaching or arithmetic errors when accruing wages.

The identification of the specific gravity and dynamics of surcharges in progressive wage is important is important. Reducing or increasing the specific gravity compared to the plan or with the previous period is a signal about the incorrect organization of labor, or about improper normalization of work at any redistribution. This is especially serious with the brigade wage system.

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