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3 LABOUR LEARNING OBJECTIVES When you have finished studying this chapter, you should be able to: • Understand the need of labour cost control, • Understand the attendance and the payroll procedure • Describe the meaning and accounting treatment of idle time and overtime • Understand the concept of labour turnover and the various methods of computing the same • Understand various types of systems of wage payment and incentives • Describe the efficiency rating procedures. 3.1 Introduction Labour cost after material cost is another significant element of cost not only because the wage bill in a modern organisation is generally substantial but also because it has certain peculiar characteristics which other elements of cost do not have. A good cost accountant must understand the special features of labour cost, the most important of which is that there is almost no limit to the increase of output of this most important and wonderful factor of production. 3.2 Labour Cost Control Labour costs are associated with human beings. To control labour costs one has to understand why human beings work and what factors motivate them to give best performance. Control over labour costs does not imply control over the size of the wage bill; it also does not imply that wages of each worker should be kept as low as possible. A c tu a ll y if a p o li c y o f lo w w age s is a d o p te d , it m a y tu rn o u t to b e e x pe n s iv e s in c e th e il l- pa id workers will be dissatisfied and turn out low output. Low wages are, therefore, often dear wages. The aim should be to keep the wages cost per unit of output as low as possible. This can only be brought about by giving workers optimum wages and then harnessing their energies to optimise output. A w e ll mo tiv a te d t e am o f w o rkers c an bri n g a b o u t w o n d ers. Ea c h con c ern s h o u ld , th ere fo re, constantly strive to raise the productivity of labour. The efforts for the control of labour costs © The Institute of Chartered Accountants of India

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