Manual Work Essay

557 words - 2 pages

Mano de obra: es el elemento de costo que representa al factor humano en el proceso de fabricación.Ciclos de la mano de obra:Registro o medición del tiempo: razonesPara liquidar los jornales por asistencia (se liquida por asistencia)Para poder distribuir los costos de mano de obra en toda la producción (importante para la empresa para poder saber los costos de forma mas exata)Por exigencias legales (jornada legal) max 48 hs. Bien medido el tiempo. Esto puede traer consecuencias para bien o para mal.Por control laboral (interno, también puede tener consecuencias judiciales). Horario de entrada - salidaContabilidad general: se dedica a la liquidación de sueldo y jornales y su contabilización.Contabilidad de costos: distribución de los costos de mano de obra en la producción y su contabilización.Liquidación de sueldos:Mensual: cobro feriado cuando lo trabajo. Sueldo normal más feriado.Jornal izado: es por hora, por día de asistencia. No lo cobra por asistencia sino como feriado. De esta forma cobran los operarios de fábrica (por quincena). Quien decide si se cobra por día o por hora es el convenio colectivo de la rama fabril en la que trabaja.Horas extras: aquellas que se trabajan por demás de la jornada legar o convencional de trabajo. Las horas extras se pagan por un adicional de un 50% o del 100 %. Es un 50%, diurnas de lunes a viernes ( se 20$ pasaría a 30$); y son de un 100% nocturnas o sábados, domingos y feriados (de 20$ pararía a 40$)Tratamiento del adicional por hora extra.CAUSA DE LA HORA EXTRA DESTINO CONTABLE DEL ADICIONALMano de obra adicional: comprende todos los conceptos que no son jornales por asistencia pero que se deriva de ellos y de las leyes laborales. El costo de mano de obra adicional de una empresa estará dado por los...

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