What are the basic indicators for labor cost accounting?
1. Average number of employees in the enterprise.
2. Annual per capita working hours of enterprise employees
3. Enterprise sales revenue (operating income)
4. Enterprise added value (added value)
Mode of production = total output = intermediate input
Income method = remuneration of workers+depreciation of fixed assets+net product tax+operating surplus.
5. Total profit of the enterprise
6. Total cost (expense) of the enterprise
7. Total labor cost of the enterprise
What indicators are needed to calculate the input-output indicators of labor costs?
1. Ratio of sales income (operating income) to labor cost
Labor cost rate = labor cost (expense)/sales income (operating income)
2. Labor distribution rate
Labor distribution rate = labor cost (expense)/added value (net income)
1. What are the indicators of labor cost?
The main indicators of labor cost are: labor distribution rate, personnel expense rate, per capita labor cost, labor cost output coefficient, labor cost sales income coefficient, labor cost content, labor cost wage content and overall labor productivity.
(A) labor distribution rate
It reflects the influence of labor input on the net output of enterprises, and also reflects the share of newly created value in the distribution of employees, which is an index reflecting the relationship between labor input and net output.
Labor distribution rate = labor cost/added value
Added value (industrial added value): refers to the final results of industrial production activities expressed in currency by industrial enterprises during the reporting period. There are two calculation methods: yield method and income method.
(2) personnel cost rate
It is an index reflecting labor input and output.
Personnel expense rate = labor cost/sales revenue
Sales revenue: refers to the income obtained by an enterprise from selling products or providing services. Including product sales revenue and other sales revenue.
(C) per capita labor costs
Indicators reflecting the level of labor cost.
Average labor cost = labor cost/number of employees
Number of employees: refers to the number of people who work in this enterprise and are paid by this enterprise.
(D) labor cost output coefficient
Input-output benefit index reflecting labor cost.
Labor cost output coefficient = added value/labor cost
(V) The sales income coefficient of labor cost is an index reflecting the input-output efficiency of labor cost.
Labor Cost Sales Revenue Coefficient = Sales Revenue/Labor Cost
(six) the content of labor cost reflects the labor efficiency index.
Labor cost content = labor cost/total cost
Total cost: refers to the sum of product sales cost, product sales expenses, management expenses and financial expenses of an enterprise.
(seven) the content of labor costs and wages
Reflect the proportion of wages in labor costs.
Labor Cost Salary Content = Salary/Labor Cost
(VIII) Overall labor productivity
Economic benefit index reflecting the input of industrial live labor.
Total labor productivity = added value/number of employees
Second, how to analyze labor costs?
The business activities of enterprises are interrelated and the indicators are interdependent. The author designs a labor cost analysis model based on DuPont analysis principle, aiming to make readers (leaders) clearly and comprehensively understand the composition, quantity and indicators of labor costs, and provide convenient and accurate basis for the company's human resources decision-making. According to the current enterprise financial accounting system, there are 49 items involving labor costs. Before making the annual labor cost analysis model, it is necessary to collect 49 related data, make the labor cost data collection table, then use the computer to generate the labor cost analysis model through links, and finally form the annual labor cost analysis report. When collecting relevant data, it is very important to decide whether to collect the accrued amount or the actual amount according to the needs of decision makers.