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ACMA Unit 6 Problems - Labour PDF

This document contains 12 problems related to calculating worker earnings and labor turnover rates under different incentive plans and payment systems. The problems cover straight piece rate, Taylor's differential piece rate, Merrick's multiple piece rate, Halsey plan, Halsey Weir plan, and Rowan plan. Information such as standard times, actual production quantities, hourly rates, and time periods are provided to calculate earnings and rates.

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Prabhat Singh
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122 views

ACMA Unit 6 Problems - Labour PDF

This document contains 12 problems related to calculating worker earnings and labor turnover rates under different incentive plans and payment systems. The problems cover straight piece rate, Taylor's differential piece rate, Merrick's multiple piece rate, Halsey plan, Halsey Weir plan, and Rowan plan. Information such as standard times, actual production quantities, hourly rates, and time periods are provided to calculate earnings and rates.

Uploaded by

Prabhat Singh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ACMA Unit 6 Problems – Labour

Problem 1
The extract from the payroll of a company gives the following information
Number of employees at the beginning of 2018 240
Number of employees at the end of 2018 310
Number of employees discharged during the year 5
Number of employees resigned during the year 26
Number of employees replaced due to quits and discharges 25
Calculate the net annual labour turnover rate of the company under Separation method,
Replacement method and Flux method.

Problem 2
The following information is extracted from the records of a company for the month of
October 2018.
Number of employees at the beginning of the month 950
Number of employees at the end of the month 1050
Number of employees resigned 10
Number of employees discharged 30
Number of employees replaced in the vacancies 20
Number of employees appointed due to expansion scheme 120
Calculate the labour turnover rate under Separation method, Replacement method and Flux
method.

Problem 3
A company employs workers on time wages cum piece wages basis. Workers get payment
as per the method more beneficial for them.
During a week of 44 hours, production was as under: Gopu 100 units; Somu 140 units.
Time rate Rs.2.5 per hour; piece rate Re.1 per unit. Calculate the earnings of each worker.
Problem 4
From the following particulars calculate the earning of worker A & B. Under straight piece
rate system and Taylor’s differential piece rate system.
Standard time allowed 25 units per hour.
Normal time rate Rs.50 per hour.
Differential to be applied 80% of piece rate when below standard.
120% piece rate at or above standard.
In a day of 8 hours A produced 150 units and B produced 250 units.

Problem 5
Calculate the earnings of A, B and C under straight piece rate system and Merrick’s multiple
piece rate system from the following particulars:
Normal rate per hour Rs.1.80
Standard time per unit is 1 minute
A produced 384 units
B produced 450 units
C produced 552 units
It is assumed a day is consisting of 8 working hours.

Problem 6
From the following information prepare earnings of worker under Halsey plan & Halsey
Weir plan. Time Allowed 48 hours; Time Taken 40 hours; Rate per hour Rs.10

Problem 7
Standard time allowed for a job is 30 hours and the rate per hour is Re.1 plus Dearness
allowance at 50 paise per hour worked. The actual time taken by the worker is 20 hours.
Calculate the earnings under the Halsey plan.

Problem 8
Calculate the earnings of workers under Halsey plan, Halsey Weir plan & Rowan plan
Standard time 36 hours; Actual time 30 hours; Rate per hour Re.10
Problem 9
A worker is paid at Re.1 per hour for completing a work within 8 hours. If he completes the
work within 6 hours, calculate his wages for 6 hours and 8 hours under Halsey plan when
the rate of premium is 50%.

Problem 10

Problem 11

Problem 12

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