Cost Accounting - Labour

________ labour cost is the remuneration paid to the employees who are directly engaged in the manufacturing operations

• Direct

• Indirect

• Normal

• Abnormal

The recording of time of arrival or departure at the factory time is

• Time booking

• Time allotting

• Time taking

• Time keeping

______ refers to the process of recording actual time taken by a worker on various jobs or work orders.

• Time keeping

• Time booking

• Time allotting

• Time taking

_______ time refers to the time for which wages are paid without any production

• Over

• Under

• Excess

• Idle

Break-down of machinery, strike, lock - outs come under ______ idle time

• Idle

• Not idle

• Abnormal

• Normal

Extra payment reuired to be paid for overtime work is called as overtime

• Premium

• Payment

• Salary

• Wages

Under which method both the number of workers left/discharged and the number of workers replaced during the period are considered

• Replacement

• Flux

• Labour cost

• Seperation

The production of repetitive nature can be measured in terms of units and quantity of output is suitable in _____ system

• Piece

• Time

• Bonus

• Hourly

Under Halsey Plan, the bonus is paid at a fixed percentage of time saved is

• 40%

• 20%

• 30%

• 50%

Which is a measure to calculate when old employees leave and new employees enter the service of the concern

• Sales Turnover

• Employers Turnover

• Labour Turnover

• Employees Turnover