Improving Managerial Accounting and Calculation of Labor Costs in the Context of Using Standard Cost

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1 Economy Transdisciplinarity Cognition Vol. 16, Issu 1/ Improving Managrial Accounting and Calculation of Labor Costs in th Contxt of Using Standard Cost Lucian OCNEANU, Constantin COJOCARU Gorg Bacovia Univrsity in Bacau, ROMANIA Abstract: Economic dvlopmnt and strong comptition that manifsts in th global conomy rquir managmnt companis to find solutions to idntifycation and propr us of thir rsourcs. Managrial Accounting provids th information ncssary for th adoption of masurs rlating to planning and cost control. Standard cost calculation mthod nabls managrs to stramlin activity by stting standards and formulating cost plans. On of th most important componnts of cost in th industry is rlatd to labour costs. For this rason it is important that thy b plannd and analyzd to dtrmin dviations rcordd and th causs that hav gnratd thm. Kywords: managrial accounting, standard cost, cost control Introduction Th standard cost mthod is considrd in th litratur as a modrn mthod of dtrmining th cost of production, as a mthod to forcast and tracking oprativ production procss. This mthod nabls th production costs in advanc by using standard costs, and prform budgtary control by idntifying th typs and causs of dviations. For this rason th standard cost mthod offrs svral advantags in trms of production fficincy analysis, bcaus it can prform th function of invstigation and forcasting tool. Using of th standard cost calculation mthods in industrial ntrpriss lads to incrasing th utility of information on activitis contributing to th dvlopmnt of a nw intrnational managmnt concpts, i.. basd managmnt objctivs. 1. Calculation of Standard Costs For Dirct Labour Th costs of dirct labour and cost of mandatory contributions paid by th mployr company own a significant wight of th production cost. Standard costs for dirct labour is dtrmind by tim standards and standard wag rats usd in th company. Standard cost of labour is dtrmind by th tim norms for th oprations containd in th tchnical documntation, so th standard oprating hours of all th procss, and standard rats of rmunration for ach phas of th procss or opration. For ths costs, th rlationship that can b usd to calculat thm is: C sr standard cost of labour; Ts i standard oprating hours; rs i standard rats of rmunration. C sr n i 1 50 Ts * rs Standard tim, in minuts or hours, is containd in th schdul for xcution of a tchnological product. Standard wag rats shall b basd on standard classification of workrs, data on wags paid in prior priods and working conditions for th nxt priod is calculatd standards. Dtrmining standard costs with dirct salaris and xpnss of th Social scurity contribution dpnds on th salary usd: dircting individual agrmnt, collctiv agrmnt, tc. i i

2 To outlin how to dtrmin standard costs for dirct labour w will considr a product that is obtain through th dploymnt of svn manufacturing oprations, as follows: No. Opration nam Tabl no.1 List of dirct labor costs Standard tim 51 Unit wag rat Standard cost of labor 1 Opration 1 0, ,080 2 Opration 2 0, ,200 3 Opration 3 0, ,400 4 Opration 4 0, ,120 5 Opration 5 0, ,120 6 Opration 6 0, ,840 7 Opration 7 0, ,560 Total cost of labor 12,320 Standard cost for dirct labour for ach opration will b introducd in th product standard cost sht.this cost sht will contain bsids dirct labour cost anothr cost catgoris also such as: standard cost raw matrials and standard indirct costs. 2. Calculation, Tracking, Analysis and Rporting Dviantions From Standard Cost of Labour Th calculation of ths dviations is similar to th dviations from standard costs for matrials, but computational lmnts ar rplacd with tim and salary. Thus, for th standard costs for dirct labour, th dviations ar of two typs: quantitativ dviations; valu dviations. Dviations xprssd in hours, for dirct labor, provids mor usful information for managmnt than valu dviations bcaus thy rflct th rality of standards and th us of production capacity. A w dviation from th work fficincy; t ffctiv work tim; t s standard work tim; T ss standard rat of wag. A ( t t )* Q* T w Th causs of ths dviations from th standard cost of labour may b: unxpctd xtra oprations, impropr us of quipmnt, manufacturing faults tc. Aftr fabrication procss w can collct oprativ data about ffctiv work tim for th manufactur of analyzd product. Th ordr analyzd consists of a total of 5,000 pics. Thus, w assum that for this product was found th following dviations rgarding working tim: Tabl no. 2 Dviations of dirct labour tim No. Opration nam Standard tim Effctiv tim 1 Opration 1 0,110 0,120 2 Opration 2 0,150 0,175 3 Opration 3 0,050 0,040 4 Opration 4 0,040 0,040 5 Opration 5 0,040 0,050 6 Opration 6 0,030 0,040 7 Opration 7 0,020 0,030 s ss

3 Looking at th data in th tabl abov, th managmnt company can achiv a numbr of intrprtations, calculations and analyss: for opration 1 is an incras of ffctiv tim, thus valu dviation is: A w = ( )*5.000*28=1.400 li (ovr th cost of production); for opration 2 is an incras of ffctiv tim, thus valu dviation is: A w = ( )*5.000*28=3.500 li (ovr th cost of production); for opration 3 is a dcras of ffctiv tim, thus valu dviation is: A w = ( )*5.000*28= li (rduction of production cost); for opration 4 thr is no dviantion btwn ffctiv tim and standard tim; for opration 5 is an incras of ffctiv tim, thus valu dviation is: A w = ( )*5.000*28= li (ovr th cost of production); for opration 6 is an incras of ffctiv tim, thus valu dviation is: A w = ( )*5.000*28=1.400 li (ovr th cost of production); for opration 7 is an incras of ffctiv tim, thus valu dviation is: A w = ( )*5.000*28= li (ovr th cost of production). As a rsult of ths calculations, it can b sn that, for th most of th oprations, ths is an incras of ffctiv tim compard to standard tim, which can lad to th ida that thr wr additional oprations, or th production capacity was not usd proprly. In such a situation managmnt will nd to idntify th xact causs of ths dviations and dcid ways to liminat thm. Dviations from wag rats ar calculatd using th following mathmatical formula: A Ts ( Ts Tss ) * Q * t A Ts dviations from wag rats; T s ffctiv wag rat; T ss standard wag rat; t ffctiv tim. Th main causs of ths dviations may b: changing rats of wag, using othr catgoris of workrs, us of night shifts without thm to b laid down in standards tc. W suppos that for th analyzd product wr found following dviations rgarding th dirct labor wag rat: Tabl nr.3 Dviations from wag rat for dirct labor No. Opration nam Standard wag rat 1 Opration Opration Opration Opration Opration Opration Opration Effctiv wag rat Looking at th data in th tabl abov can b achivd a numbr of intrprtations, calculations and analyzs: for opration 1 is an incras of ffctiv wag rat, thus valu dviation is: A Ts = (32-28)*5.000*0.120=2.400 li (ovr th cost of production); for opration 4 is an incras of ffctiv wag rat, thus valu dviation is: A Ts = (29-28)*5.000*0.175= 875 li (ovr th cost of production); for opration 6 is a dcras of ffctiv wag rat, thus valu dviation is: A Ts = (25-28)*5.000*0.040= li (rduction of production cost);

4 for opration 7 is a dcras of ffctiv wag rat, thus valu dviation is: A Ts = (26-28)*5.000*0.030= li (rduction of production cost); for opration 2, 3 and 5 thr is no dviation btwn ffctiv wag rat and standard wag rat. Basd on ths dviation valus found, th managmnt of company will hav to analyz th rasons for which crtain oprations bcaus thr was a salary incras for two oprations. Basd on th two typs of dviations prviously calculatd, th total dviation can b calculatd as th sum of thm, or using th following rlationship: TW A TW total dviation for labor cost; t ffctiv tim; t s standard tim; T s ffctiv wag rat; T ss standard wag rat. No. Opration nam t * Q * T t * Q T A * Tabl no. 4 Total dviation for labor cost Standard Standard Effctiv wag rat tim tim s s ss Effctiv wag rat Total dviation 1 Opration 1 0,110 0, Opration 2 0,150 0, Opration 3 0,050 0, Opration 4 0,040 0, Opration 5 0,040 0, Opration 6 0,030 0, Opration 7 0,020 0, Total dviations from standard costs for labor will b usd by th managmnt company in ordr to analyz th causs that ld to dviations and for taking dcisions for thir rmoval. Thus, w can produc a "rport on dviations from standard costs of labor." Opration nam Qt Tabl no. 5 Rport on dviations from standard costs of labor Unit procssing tim Total procssing tim Unit wag rat Labor costs Dviation E S E S E S E S total Opration ,120 0, Opration ,175 0, Opration ,040 0, Opration ,040 0, Opration ,050 0, Opration ,040 0, Opration ,030 0, TOTAL Th sam way to analyz can b usd also for th mandatory contributions paid by th mployr company. Ths costs shall b dtrmind by applying th prcntag rats in ffct at that tim. 53

5 For xampl, if you wish to analyz social halth insuranc contributions paid by th mployr will apply ffctiv rat 5.2% (valid for 2013). It will gt a rport on dviations from standard costs in trms of dirct labor rlatd contributions. Opration nam Tabl no. 6 Rport on dviations for halth contributions Halth Labor costs Dviation Dviations Qt. contributions for halth E S total E S contribution Opration ,4 800,8 197,6 Opration Opration , ,8 Opration ,6 291,2 10,4 Opration ,2 72,8 Opration ,4 41,6 Opration ,8 145,6 57,2 TOTAL ,2 488,8 Conclusions Activity of tracking and knowldg of costs in ral tim during th activity and not at th nd of th tchnological procss is vry important bcaus it allows managmnt to analyz situations aris and mak timly dcisions for th improvmnt of activitis. Thus, managmnt may prform work only if thr is a cost information systm vry wll don. Whn company managmnt must assss th quality and importanc of information providd by diffrnt mthods of calculation, thy hav to start th analysis from th two basic functions of cost: masuring function; control production procsss function. Th fulfillmnt of ths two functions basically assum that th information providd is rlvant, accurat and currnt, and of cours it hav an accptabl cost in trms of fficincy. Rfrncs [1] Călin O., Man M., Ndlcu M.V., (2008), Contabilitata managrială, EDP Publishing Hous, Bucharst; [2] Cojocaru, C., Fotach, G., Fotach, M., (2010), Contabilitat d gstiun, Gorg Bacovia Univrsity Publishing Hous, Bacau; [3] Dumitru C.G., Ioanăş C., (2005), Contabilitata d gstiun şi valuara prformanţlor, Univrsitară Publishing Hous, Bucharst; [4] Ocnanu L., (2009), Prfctionara organizarii contabilitatii managrial in industria d prlucrar a lmnului, Thnoprss Publishing Hous, Iasi. 54

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