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AAT (Costs & Revenues) CSTR > Labour > Flashcards

Labour Flashcards

1
Q

Difference between overtime payment and premium?

A

Payment - Total paid above normal working hours.
Premium - Extra paid above the normal rate.

Premium (Direct) request of customer.
Premium (Indirect) general pressures.

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2
Q

What are the remuneration systems?

A 
Annual salaries
Hourly rates of pay
Overtime
Piecework
Guaranteed minimum payment
Bonus schemes
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3
Q

Labour production postings?

A

Direct - Cr WCA Dr Production

Indirect - Cr WCA Dr Production Overheads

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AAT (Costs & Revenues) CSTR (11 decks)

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