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Group Bonus Plan
There are specific operations or jobs that require to be done collectively via a group of workers, as an example of, continuous production work flows in assembly a or in sequence work of computers, televisions or radio. A team of workers is engaged in several operations and as such, it becomes essential to introduce bonus schemes for collective efficiency of the group as a whole and the intention is to make a collective interest in the work. In this case, the bonus is shared with the members. The proportionate share may depend on a number of factors, as like an example, the level of employee in management structure, the department whether the employee falls, his recent salary and so on.
visual fit cost estimation
Limitations of Marginal Costing
Service Cost Centres Since no production cost units pass via the service cost centers, it is essential to apportion the service department costs; to the production cost center
concept of cost accounting in an enterprise
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Contract Accounts It is a separate account such is maintained and opened for every contract undertaken for the reasons of accumulating cots. Every contract is given a number
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