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

CEVAP:

There are two main applications of the piece based system; money accord and time accord. Under money accord approach, units that an employee can produce under normal conditions are initially calculated. Then, the hourly payment is decided. Thus, the payment per unit is determined. But under time accord approach, time required for the production of a unit is important. This is called accord time. Also, accord factor is calculated and then the gross wage per month is determined.