Perencanaan Dan Pengendalian Biaya Tenaga Kerja
Perencanaan Dan Pengendalian Biaya Tenaga Kerja
Labor cost
Labor costs as represent a significant cost of production
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
Overtime
Overtime premium as the additional compensation paid
Bonus
Bonus is additional compensation generally given in
Example
Each of AAAs employees is entitled to receive a bonus of
Example
PT. ABC berencana memberikan bonus sebesar 1 kali gaji
Rp.460
DD
7
Rp.650
Diminta:
menghitung bonus yang diterima karyawan
dan buatkan jurnal yang diperlukan.
Jwb: AA: gaji =Rp.500, bonus =(2 x Rp.500) : 52 =Rp.19,23
jurnal yang diperlukan seperti di atas.
Example
See next hardcopy
ABIS
Terima kasih