ACCA MA Syllabus C. Cost Accounting Techniques - Labour costs to work done - Notes ^{12 / 22}

Methods used to relate input labour costs to work done

Different methods can be used to determine the time spent doing jobs. 

These include time sheets (activity time records), time cards (clock cards) and job sheets.  

These methods are required to determine the costs to be charged to specific jobs.

The payroll department carries out functions that relate input labour costs to the work done. 

It calculates the gross wages from time and activity records and makes the required deductions, e.g. NI contributions and PAYE.