Tax Finance Info: Labour

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<span style="font-size: large;"><b>Labour - Dani Ki Costing - CA IPCC Video Lectures</b></span></div>
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Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures<br />
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<b><span style="font-size: large;">Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></span></b></div>
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<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
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<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IPCC
  Video Lectures<o:p></o:p></span></b></div>
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<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Labour<o:p></o:p></span></b></div>
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<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=jItqMqvNlOA"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_LWCyIBxlnA"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=JbQQZNZCmbM"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=G3B4B-q5rbE"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=PWTUq0rmg1c"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=nSjfrsda7qY"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=yvoIWB4w2Bg"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=7PZFVT-9jRM"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=KB6Ei8upkXs"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
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<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=1B_Lclp6qek"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
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<br /></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=uUv2BEAJGu8"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
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  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=fgk2RHtmrew"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.0pt; mso-yfti-irow: 18;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=LeX_gyBoLsE"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=b9fNudlea3E"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=KF5HwFBv8aw"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.0pt; mso-yfti-irow: 21;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=4WrZPwBuZjY"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=VwKuFI9cf9Q"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=xMdvFRvnlSc"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
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<span style="font-size: 12pt;">The
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<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
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<span style="font-size: large;"><b><u>Labour Costing</u></b></span></div>
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<span lang="EN-US">Labour cost forms a part of input in the manufacturing and service
providing process. It is one of the main elements of costing. It is also known
as the most wonderful factor of production as it has the potentials to
unlimited increase in output. Labour Costs are classified in two types viz.
Direct Labor cost and indirect labour cost. As material cost, labour which work
in the direct production process are known as direct labour and those that work
for activities other than production are known as indirect labour. <o:p></o:p></span></div>
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<span lang="EN-US">Direct labour is paid wages while indirect labor is paid salary. It
is easy to allocate direct labour cost per unit but it is very difficult to
apportion the indirect cost. Certain basis is required to apportion the same.
To kepp watch on labour cost, labour control is a very important factor. There
are different factors considered for labour cost control such as assessment of
power requirement, wage system, control over labour turnover, labour activity,
etc. <o:p></o:p></span></div>
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<span lang="EN-US">Attendance and Payroll procedures are to be carried out to calculate
the labour cost. It is helpful in calculating overtime, ascertaining idle time,
payroll preparations etc. Different methods are adopted for time keeping such
as attendance register method, metal disc method, time recording clocks etc. <o:p></o:p></span></div>
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<span lang="EN-US">For calculating labour cost, different calculations are to be made
for idle time, over time, labour turnover, incentives paid etc. Different
decisions and steps are taken to control all this factors that contribute to
labour cost. Management forms systems of wage payment and incentives to control
labor cost and more and more devotion is given to reduce idle time.<o:p></o:p></span></div>
<br /></div>

Labour - Dani Ki Costing - CA IPCC Video Lectures

Labour - Dani Ki Costing - CA IPCC Video Lectures Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC...

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