•• • •• •• • -

, ! Pr ob le©
m. where basic
l From the foUowins paniculars, calculate camlnas under dlrferenclaJ piece raceesyste
ra&c between IOOI
piece rate is 1uarantccd below standard and the workers ,e& I IO'i of buic piec
and 12 ~ efficiency and I ~ of basic pfoce rat~ above 120 . efficiency.
Standard produccion : 800 units per week or 48 houn. Buie piece ro&e : Re. (). IO per unil.
ProductJon tor the week : .4 720 units : B800 unit, : C880 unjts ; D 1,000 units.

---
.
------------
 I \ I
•.

f.en 'c/e,u Ccj

A - :f:2-0 )( (IS"D c ~·)
i?OV
B- n~
Im ;- 1tm/-
-~'->-UK

~(5()

~z: . JUO X /60 e 1to'(,

-goo
1) ==' t ~ l 00 c t'2-'< /,
"l:f5D

',
I

11
·1,
-- - I

--•-wo,-.tn; ;r:z _.:

 .
I
, •

' \
' '. , I>'... .. ...."· I '
I

. t) h ~ _ f\'eU RoJa- i:
h ~ J.uUL h-wA--
S~ ~ L J - rv- @, ,•(&. l w r r-v hJt.,.
_ -~
,~rxfoo-=,_.LU
bO U,../:i ,

- ~,t.tQ .z 0 ,0 9
?1 Q,(Q__,
.
\)vu}- bo~ •
RQ_ 0 ·0 9 C- 10~~--\0
,~V\~6d r
SO ' \

,
t{ WA,li1 •
14.Q • 0 q - ,z- (0 40~
Co ITT) ~ @ o, O'\ z (-½ SL/ •o o
. '
.
\
. • ,

. M,vJ-}) pl e, p\.Q,~

C
I •
 ,o lLw k X g O g() <..t,v-lt:t

~·u• eM ~ <Sc) t'v,&lvi"&u..a.9

... . •' .

<:.Jwa.il O 'x: l O"b

Q ~o oJ -p 0-

)
'

------Uftf"'1
CbfJt.Jfftt!l'1:!HI
' N. . . .
 I
I
~:-..'z,··~-, . -.. ':·
. Problt • _;;v'<._/ .
. J.> " " '

I
•

•
folJowina details calculate the tow wninp o( a worker and the effectiv
e hourly l'lle of
labour wa,es where bonus is paid under (o) the Halsey (50'1) scheme
: '(),) the Rowan :
Buie raze of waacs per how

•
Rs. 3·60 •
1bne lllowoclfor the Job '
16 houn •
1bne aaually taken

•
12 houn

•II
0n ~ 'Ho!-1~ ( ~j ,) , '
fl<n. Q uJ ~; /2 h~ @ '3'l o
P-, 9'Yl UA : ~t)/. CTr rrtQ -6 cweJ
r •
·'X Iimt, ~-
'
\ .. I
;,

-s;o'f (lb ~ I 2- )~ x 2, bt()

T~ {0 T
-m~ 4o
) -
c}i '~ f1 -4 .ouui ~\D '4?
) 2.--

RA A;~.
 O<c,£-L {0 4.
Prob le..f, ;? - , ® ,~
or.I Q ' ~ - -- - - --- .. " - --·
\ I' .\ J'

.
\_,

-
A w ~ s 80 hows to do a job for which the time allowe
d Is I00 hours. His daily nr.c is
" Rs. 2•50 per hour. Calculate the works cost of the job under
the followin1 methods of paymena ol
wages:
(iJ nme rate ; (ii) Piece rate (iii) Halsey plan ; and (iv)
. \

Rowan plan.
Additional i,ifonnalion :
(i) Material cost Rs. 120 ;
(ii) ~ory overhead 125,., of wqes. . (C. v., 11.C.,. {S-,.) /

W°1f'; :
- utl
• - r
\
l . '

.
\ \ \ ~:.,
.'
.\ -~
I '

r2'..,. ·'-. , _.. . "l

•, \
'·

\
 \

{_v) 1latA, ·,

h(Wl W~ 'Bo~ x. Rb '2 ·!10

~'. -v{Y\Q_
'K' 1i'rnQ_ W~
,:\
Xh'tn.?
.. { \ w

2-0 'I-, ( W/'f'A 2,< f;o , , ,4o

ll)t) 1

I I

~ralo '. 12-D /2-0 1'2-0

1>t~w~.
p~~r
2-8 (o .2,C" 206
o,'l,
~oti--,
cw, '
:2-ro r
•
I
s~ G8 2·~0 -
VJ~~
~\-.
...
Gb(J
•
•
•
 A worket w ose basic rate of pay is 60 paJ~ per hour Is wortcina under a 50 : SO Halsey premium
bonus scheme. Beside&. tK c·~l dearness allowanct of Rs. 2 per day of 8 houn. C~lallate bis local
e.:uninp and the effective natc of eamln1 per hour for CllCCUllna a ~iece of work In 40 hours u
apinst S2 houn allowed. •
• \
Solutlon: .,__' - - ,,, ' ' , r..... v,n.ic1Wil&l;a t\·2'0'1c7,M",: ,.\ ,rst ,,,:,..,..
..•..
.. ·-..::::.~, - ~ · --

l R-a
(f
I • • '
\
j )',tf\i., l() ; 1-to ~_s @) R.o O·Go' 2-4 ,cm

: . I X (_ ll'rn.,e_
2,
~~) . <' ~VY\il

to

'..JJL R-oJJi (FU f\.-(9{,(_Jl. ; '6=r~ = o- 9 L; _

·---~~........,~~··. . . . .:......--. .,,"' .... ·- ;. . . ,.,., ,._ ...... ...........J _ _ _ . . , ._ _ _ _.,.__...... 7
.LJO
--

f,
• .._

p K •

!::,, •2,OUli!°' of• c:ertlia product is tiJtd (by applyina Ille principles of time and molion
prrday--~un::d ay ~• "°:;:·CalcuJate die earnings ofawoiter who produces 2,750 units
is~ . yJilfflllUID US sdJeme (40 J)Crtenl!O workr.r). The~ .Ille ee! day
Solutlon:

:@s~~~
. 'fJ Cr,m1 g ~ , X 7 ,~ ~ ) .
icrv

,e,, ... 4() _ ( 2> )< Ro O • Z5 o) , ,.

I 750 -1"&-fol ' C • 1· 3(, .'
. -·
Problem 21. \j....f b} . _-.:=- )
,~,,
Dwinl Lbe first week~y , 2002. &be
workman Sbri Netaiclwln manufactured
received Wlp l for a guarwced, 48 hour 300 articles. He
-week ll the rate of Rs. 4 per hour. The
produce one article is 10 minula and unde estimaled time 10
r iocmtive scheme lbc time allowed is incre
Calculale his poss waaes and effective ased bylOI.
hourly rate according to :
(a) Piece wort with a pwan&c
ed weekly wasc;
(b) Rowan premium bonus: and
(C) Halsey premium boauJ. S0. 10 wom
D1D.
- '.:..":.. :- -~'VJ...,..,,r
W - ~......... "'• ' - - - ----

lo~
 \ '
i ' I

~) _P ie,CQ.,,·!IJ°'(( (,j; H,...

~ w o i, : ,, . \

3~LUV./J ~ - Rrl 0•'6o r/WVr

'-

-
1-

( 6) v J ~ v -~ ~Q A, t,- ,fJ t~ >t l~ 7 ', -

, ~ovnaJ h'me- 11-!JDAf : 1-/-8 h ~ @ ..&,_

~, l/ j M. / q2 ,

··~ x/ ~r fle , X 1-;!;:::~

.lrOJ ~'8-lJo

I
.1
I I •

• '' I

I'

- !1
\~ --tf f- h
 'Jf..,•---

( {!;J W un t-{ oj ~ ?~M f6FMt UA Pf.aft--

N ~ -ti l'rtQ_°11-' ; A 2 h uJ fJW U ® I

4 Vlk • : 7~2-,

i ~ ; ._ J_ C7i',,u, s X h 'rn.rl J.l0...1;,

2-
_J_ { P--) {__A) 2,1 !'

.2-
---r (t,j~ ---==>
~c fi' -.M Rd:i F- A ~
2-[ G ., R6 ·A \
I I }

workers under die

The producuo ion of a factory wortdna on che Job-order aysaem pay; their
aUowanoc of Rs. 12 per weet of 41
Rowan premjum bonus scheme. Workers abo aec a dearness
hours.
time sheer for I week ft lWJIIDllised
A worker•s basic wage is Rs. 2 per day of 8 houn and his
below:
Tunt AIIOWtd 111MTaun
Job No.
2.S hours 20 hours
I 1001
30 .. 20 ..
1013
8 "
Idle time (wait int)

. ce
)
-
ii 1tow1
the accounu ro whJch tbe np
Cllculace the pou wqes he hu earned ror the week and lndlca
lfflOWllS wiB be debited.
' (C.U., &CH ,. (HMO.)/

-,
 Be-nttA

~! W v, M
'Cl°' J&>b /)'0
,r-_ X ( 2 0 x.. O •'2-~ RL\
\ e-o1 :.

l'\ O .
2,~ { ·" 1-
S J; :
1012, ; lo X ( w "><O ·2 --
20

(ft_)~~ J e . L ~ ,t;; ~ r J lo'.

I

,
J~ /Vo l rro I f/J , ..
• t ,
T' t

J ,~ -· ~ ~ \~ ,. -.'."c· ··Q o ~ (~ ~ i( ), Q
N~Q .._ I /.
-,\.
•'
I I •-.,.
\
1
\
<'. ) ,. /
•

• • ' '
• J
'-
,
'· - I
,- •: I
-7, I • \
•
1
I
, -. 1, 0)
,
'"' "'"~' I
1
-!... , ll . . \·, I ( ·\
''- '., )J tf j,, ,'\
t 1
\. ,
• ,..._\.
, ' -, ~, · l l : - . '

• S-· lYt)
, - ; • .. • i ·c1·
l
Q,o
Lk l)
'1""6
7 x - ,
I~ 12-.
, , ,
,.__--+
/
1.. 6b

,~ C-$:U-1,iA .,
L' I --~'
'.
I - . /

--J-&l.lo No /)
l Ol ::::>
"
M-{'_
•
\ '
,'L
b /f
. . ·· , . .
-~--~-
. .

hM €) Ra O· ~ -( JD
0 ~ W ~ ,' • ~ \ -.. " { ·r ··, I ..
I '
• '-.... ' \
•
I \

i\I ' .
G
I

I
.
~~ -- -
. . I ,

: • •: M , RD 12_ ·en ~
1) . /
'o
"'-7 ,,

2> I' ~. - . -i---

I •
I \. '
'
;!_ •' •0 •

q"-- ' . '.., ' '

- • I \ )

• • ' • :
IA )~ 14 C- '.

R.o'0,'2-~ ·- ' Q ·O -O ;
T&Je ~t'r\.Q,,. • '3h.Ju@
'o '( \2 _ a<--~
. \.ifs .
@) '-......_... ____
.. .... .,...
f 7~ ..,,. .... "

.7 Rom owln, data calculate die total monthly romu

nentfon of •h of lhe thtee worken A, 8
lltdC :
(i} Scandlnt p,oducdon per month per worker 1.000 unlu
(ii} Acrual production durinl a month : A 8,0 Units. B .
(iiiJ Piece work n1e per unit of IICtUII producdo 120 units. C9tiO unita.
(Iv) Deamess wqes R,. 50 per month (ftxed), n 20 pme.
•.
pJ House rent allowance Rs. 20,per.month (ffxed),
fwJ 'Min allowance Rs. 20 per montb,(Oxed).
(vii) AddidoDIJ producdon bonus at the
rate of Rs. S for each percentage of actuaJ productio
exc:eedin, 80 per cent of the standard. n
/C.V., .a.ea.,. (Ho
a.)]
...
,: f • '

b; . :f-9--0 X,d -o '/ if ,

\01JO
/~~/''
(4>~~ ~ ~ ~ ~ @ ! k - r te c t~
•13 e.-t uv.w cJw,,, ;

-
-~
(
·;i _r

..___ _ _ _ _ _ _ N; G
'
c__ : . X l b _,~, ;_ ._ _~ _) - o ·-·
Lor

·(-·
\ .., ,
B
- • t,.

P1e£e-- t,{ )" r- ~\.

I ,
'

•. 1 \
I
I
.\
'(0 ~o
'-

r-
. \.
\
'· . .,. >
'
I I. A :,

2_.( () z(( )

I
.. ., . ·1

I
I •
.. f

•. . .' ··- • 1 - - · - . -- .

.
i
I
•
'
''
' I •
I

' . I :' II
(

'
'.
i
f
I: 'I
\
I
t
j \ ! t '•
\ 1
II

f I
1
'-,
- l .. '
I /
I
! I
I •
j
Il :. . _ i i I
I I' •. •. .
' t '
I '
. ll I J
1 :i
I
_JJ
I
l .1 •
f
I'
l
\ 1, \
.,
la
.._\.
I I
·'I
i.. .
 ~s _ I; ./ "- Li )- .. \l'-~f\7ct\ --
The "l ~\J concern maufldUriDJ a siDp
-- -- - -
-'
- . ,o lowing piece nee system. is foJJowed in a smaJJ
product:
(i) Basic piece rate upto 8SCI efficiency;
(ii) 110'5 of basic piece rate between 8.Sf. and JOO'I efficiency:
(iii) 120'1 of buic piece rare ~ve J efficfency. 1

un, that JOOI, etlJdeacy ii 100 ,-- per ;

Guaranteed day rate is equaJ to 70'1 efficiency. Auua
caJculareiaboutcosc per piece• 5• inlemb ;
day of 8 houn and lhe piece rate f• SO paisc per piece,
~ ~ a n d •~efficiency.
1,·< r.,rr /ICWA,/IJllr.J I:
/, -
- .-
.:_:_:._ '. :-.j. ".;. - : .. ..:. <•.. .. ___;,_ :..:. -- -_::::..L.c.:.:...: •. :._:_z .•
---- .
-•- - --- --

l9p41o - To'/, ~- u'U \.~ J o~

Ofr 1'e 1i l{) PtJ ffl

-:J<J'j-, ufro ,gfjr ~' ci u~ _, b~

'?1~ >utl:i ~el,. t:S. Ro () •m
,
.I
I

~'.
I / I

~c:°I.·
I •

~Kl· ~t J' ~~ J~ ~¤_0 u

J-.<A..h, V> U> ll O (<,'.} o • <-
l 0-0 .
"

tu:) 0 ' ~\ t r''U :.Q_ -

t' to-o tor- 0lo

~<cJ,w.efJ) G:,o G~ 90 "f~

tt LO 21)· trw 6·~ o·s-n o·~ e•~ e·s o·s o-bt> o·t,o

l tPy :;~,(,J3
 \
' '

•
1
1'11
1 t l • ·•
. COSTANDlriANAO!MINTACCOtlNTiNO
I I

1 • ... .. ...

__.
A
._.
Rs.r 'Z·O
•
(f', •

.'"·
,',.

2hours
.

4
,.
...
•
-1

\ ' I

•.. p~ c . h ~ J..wu.:v19 J -k rn ~

•• <f.M\Q.,
Q~ W 0~ r
/ '2SO

Ci~~ X 2 -~ ,'
h, Q

•
,
.Hm.1 b lf ~ ~ g ~ x R~?vu

•I lo w ~ ,
'\ \

\
'
ro-o
>
 :,•. ·: ,'• . ·,·.·1,
·,•... •:• /j• '·•'• .
1.11 1•11 1~1· •··· : •' : ~, '
__ ' • 1
,,, ••, ..., _ , .•:1• •' •'•
... , I. ,t. "'II. ,, •,

~ ( (_, 6c) /0 ~ & w u ,'

1 o.
~~@~2-/u.
KO/' ~,c~hJi.A ><

~hJ(J - ) i.tf!.o o
'j~ M~

~62-
P.t:. 1soo )3 is -
• 2-vo'D

p-teuz_, = ~J./:rnv ==
--~ 3·io{J
labtJWi
l 2--ScJ

~ V IM ·~ ~ e G f
.l o .J o ~ <!.t'AJ- f-M-
jM ln ~ i;.,
pu~ee, (!0~- :3>-b~ =£& O·'-/o,

. . ,_~ ~eJ J
L C (M
~QA

~~@~1kJi
dCVhl
@e-ruM :A J ~ x
1711~

I I
I I
 ~~ -• •- .:.__ _,_ __
'
.fl , Wl Ly 9)
I
e- RD:,-gcJQ / 10 2·4o ,
~0 15 0

r- .: - -~ M?.z 4
}Q ,~
3,g'-}

J0.N'tVif lYl WJ'YLl ~ e x - ia J o ~ ~ fU ~<:st__

C°R(; 4, 3 .g q) :" Ra_ 0 I b
1

(J b _

. l ._ \

•. ·-J;_- -~~I'
,\ '- • ~ ,' ' ' I

... .
. \ ·,. . ' \

' ,,• •: - .SI. ~ - , . ~ .:--.'. \ (_ l ' '

'.
j

a-t10, ~'.M·~'4.'J flll»/; ·.

---- '
l
& I

\
·J
-~

1' I

' ' (
 / •• ;:abi -¤)t} ~"'i/ •• ·-· --- r~~:-fn ~u:~:;; ~bas - ...
XYZ Lid. employs fts worten for a single shM of 8 boU~ and introduced an incendve scheme to
0

reoendy medcbe st•~ ouq,ut for a m.w producd_on item . .

boO!lf GatpuL Deratll of wqa payable to tho workers IIC follow• • toed minimum waaa of
•(i) Basic w.,-piec e wort wa,e.s • Rs. 2 per unit subJect to a ,uaran
Rs. 60 per day.
(iiJ Deaness allowance II Rs. 40 per day.
(iii) Incentive bonus:
SfaDdard output per day per worker 40 units
Inccotive bonus up to 8041 efficiency Nil
lnc:eativc bonus for efflclency above Rs. SO for every increase above 80'I

I The cldails of pedormanc:e of (out worlcen for the month of April. 2002 is u follows :
Worker No. ofdays worud .. OMlpUI (unit.I)
A 25 820
B • JS 500
C 2S 910
D 24 780
Ca!Qdare the tocal eaminas of each of the wortm. {ICWA, llllu. Ott. 1'91-AMl "l

lb 'to:>
A
1080
-
t

D
 -- ~ - .....,

-;?.~o
s:-t-dl ~ r v x ' .

A 0 f ~21-
I
J

~ to

,,

t
i
'
II
.
i
•
1
!

,i

I I

'I
 .... __ ......
to power-cut is abnormal idle time.
Prob\e 24. X~1tnttt 1 1

From the fo \~wing particu\m you arc required to work out the earnings
of a worker for I week
u~ (a} Stra1ght ~-ra te. (b) Differential piece-rate. (cJ Hal~y premiu
m bon~s sdlemc (~
s\w\ng), and (d) Rowan prcmiym bonus scheme:
1 48
Weekly working hours
\\out\y WIit tile Rs. 7•50
Norma\ \\me taken per piece 20 minutes
Nan na\~ \ l>Ct week 120 pieces
Actual ouiput for \ht week
OOterential piece-n.tc
so
\ pieces
80'7o of piece-rate when output is below
normal and 12°'1 of piece-rate when
output is 11 or above normal.
[ICWA, lnllr.J

( l
o) ,.0 ~ Stf i,eu _r~ Pt 'eu - ~ :
Piee£..., ~ . : : J- >l fle ,,~
f\tEVI maJ &J 'f •
' / ::: ytb )C (<o 7f •(b - k, ?:> ,
"~ -- -- -- - \
"' ( ' /2- 0
"- ,, ;;;} l ~K 3~ (3. lfld
F' ·~
',

t9>i ~· v.4 , .1) '-'

N 10tvwl_ h' rru.,, ~ ' l W ~W f <i) t~ or ~

o-N-,, ~u .-& . (v\ 4~ tub

lol'h
 ,
I

I
I

' Il
.
Ro 3, p-v--'pleee_ . I

oX 2>0
• ."" --

• ·- / 2 -
(~. /( J V

~i
 --- _- ....... ....... ,.,..

(), (1M (0~ ; J-t _,g ~ l <i) f2b r{ • % ~.

'67 ·~0

, ,_ j_. ( 5()----Lto) X :,
0

~ J •
\ ?> . )\ • \ -
\
l '\

RA I

<.. l

'

b ~ . ::- --r rdl -{L ,~

--rl~·

I ,,
'X '('i~ ¥. Rb 1 .5,-1:J)_

I . I J

a,
---··· ··---- ------ ------ -~--- -
--
. "" - ,.,.,,,

Probl• ~ R1:~.,111 rno,u . I (,

-.:Urina d11a atven by Ille penonnel deportment calculate 1he Jabour turnover rate by
Fmm die .I ' j

applying:
(a) Separation method;
(l,J Replacement method;
(c) Flux method. . .
'
Number of wortcen on the payroll :
At the t,eainnlng of'the month 900
Al the end .of the month . L 1,100 •~,
l>uriq the month, IO workers left. 40 workers were discharged and 150 workcn were recruited. or
dacse, 25 workers arc recruited in the vacancies of those leaving, while the rest were engaged for an
expansion scheme. 1
\ .

'} (
\

Cf .
I )
I \
'
••
'-·' ,
I

[UV, 1
,l I
, '
I
• I

\ \ \ ..

- . .,
>"
,.

l ,
I I

t, •

>
 • . ..... i

N'

\ l \'

J ,_
' \\ C.1

- - - .... .. • ·- - _...___. . . . . . . . __ _ .._ .... - ···- . - .. ........ 4 .r. . .• \ ··-··---- ...~- -- ......... ·•-·• · · - - - - - ~. . ~-- .... ·-•-··

Proble~ '(A\'f),d,'w,.t
Thc(OSt~ntanl of Y Ltd. has computed labour turnover rates for the quarter ended 31st March,
2001 u 1~. 541, and 31> tCSpectively under 'flux method', •Replacement method' and 'Separation
mc:lbod'.
\f \be numbct of WQBffl replaced during that quarter is 30, find out the number of (i) wOftets
rmuiled and joined. and (ii) workers left and discharged. / CA., lnur. Ma, '91/
- --
, - -- - --- -

I •

. .
{,O \ ,
s'/. - X,
lITTJ'
1\0 6a vp\
v3,W ff'\ 2
?JG
"i], A
d) C,610
•
('.
 ' .

<JI) "- 1© 1' Kv i_ ! y J?-

-t o J ,~ n t. M L ~
0~ r-

, I
I • \
I

..'
I ,,
' I
\ ,
\·
'
, .

3. I:={ NO -
X ( a-a
-·{(?ID
l I
I •

_',. 6"l:J 0

3 ;chem : : :- ,
\

NV
,

...
• '[ O V
''
•