Koszt pracy w ujęciu jednostkowym - propozycja rozwiązania wybranych problemów

Abstract

The article aims to present selected problems of calculating the unit labour cost and propose their solution on a practical example. The article's added value is to fill the cognitive gaps in solving the problems of determining the unit labor cost with the following conclusions among others: a) the cost of employees participating in production, but in the case of which there is no record of working time for individual assortments, can be included in the labour-minute cost by dividing the sum of all wages and salaries of a given cells by the working time of direct production employees only, b) the working time included in the calculation of the labor-minute should be adjusted for ineffective time that is not reflected in the time of execution of the finished product or order, c) changes in the unit cost as a result of phenomena, i.e. different number of working days per month or time sickness absence of the crew or their stay on vacation should not affect the final price of the product.(original abstract)