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A payroll is a list of employees of a company who ... by the total number of regular hours worked. ... the costs involved in having payroll trained employees in-house ...
Direct labor cost is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service. Also, we can say it is the cost of the work done by those workers who actually make the product on the production line.
An important financial metric is a company’s break-even point, or the point at which all fixed costs are covered. ... Number of units to break even = fixed costs / (price per unit – variable ...
Total direct pay includes all the elements that may be negotiated by a job candidate, especially for senior executive positions where annual and long-term incentives are more substantial. Total compensation would include all four categories: guaranteed pay (salary and allowances), variable pay, benefits and equity compensation.
The three stages of computing the selling price are computing the total cost, computing the unit cost, and then adding a markup to generate a selling price (refer to Fig 1). Fig 1: Cost-plus pricing steps. Step 1: Calculating total cost. Total cost = fixed costs + variable costs. Fixed costs do not generally depend on the number of units, while ...
The expenses are for example training costs, work equipment and special work clothes, membership fees to certain organisations, etc. There is a tax relief for homeworking . Employees may receive up to EUR 3 per day spent exclusively working from home and there is an upper limit of EUR 300 per year.
Salary can also be considered as the cost of hiring and keeping human resources for corporate operations, and is hence referred to as personnel expense or salary expense. In accounting, salaries are recorded in payroll accounts. [1] A salary is a fixed amount of money or compensation paid to an employee by an employer in return for work performed.
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