COST AND MANAGEMENT ACCOUNTING (MALİYET VE YÖNETİM MUHASEBESİ) - (İNGİLİZCE) Dersi Labor Costs soru detayı:

CEVAP:

Under the time-based system, the important point is the time that employee spends at work. The measure of time can be the hour, day, week or month. Under this system, productivity is ignored, only time is considered. Therefore, there may be some employees betraying firms’ trust and focusing only time spending at work instead of working efficient. The ignorance of productivity is the disadvantage of this system. Maybe Employee #2 produced 1,000 units in 140 hours and Employee#1 produced just 800 units in 160 hours.