Labour অংক করার পূর্বে কিছু প্রাথমিক সূত্রের জ্ঞান

Labour

Halsey premium plan :

‡Kn wba©vwiZ mg‡qi c~‡e© Kvh© mgvß Ki‡j Zvi evuPv‡bv mg‡qi 50% mg‡qi ¯^vfvweK mgq nv‡i †evbvm ¯^iƒc gRywi cv‡e|

Gross Earnings = Basic wages + Bonus

                         = (Hours worked/time taken´Rate per hour)+(50% of time save´rate per hour)

 Time Save      = Standard time – Time taken

Note: G‡ÿ‡Î †Kv¤úvbx wfwˇZ †evbvm nvi evo‡Z ev Kg‡Z cv‡i|

Rowan Premium bonus scheme:

Gross Earnings = Basic wages + Bonus

            = (Time taken´Rate per hour) +[ (Time taken/Time allowed) ´ time save ´ rate per hour ]

`ÿZv AbycvZ (Efficiency ratio) : G‡ÿ‡Î cÖ‡Z¨K kÖwg‡Ki ev cÖwZw`‡bi cÖK…Z Drcv`b msL¨v‡K Av`k© Drcv`b Øviv fvM K‡i 100 Øviv ¸Y K‡i `ÿZv AbycvZ wbY©q Kiv nq|

Efficiency = (Actual production/Standard production) ´100

ewa©Z gRywi (Inflated wages rate) : G‡ÿ‡Î g~j gRywi nvi‡K mswkøó kÖwg‡Ki `ÿZv AbycvZ Øviv ¸Y K‡i bZzbfv‡e gRywi nvi wbiƒcY Kiv nq| cwi‡k‡l cÖK…Z Kvh©N›Uv‡K wbY©xZ bZzb nvi Øviv MyY Ki‡j †gvU gRywi wbY©xZ nq|

‡Uj‡ii cv_©K¨g~jK Kvh©nvi c×wZ (Taylors differential piece rate method) :

G c×wZ‡Z cÖ‡Z¨K Re Kv‡h©i Rb¨ wb‡¤œv³ `yÕwU gRywi nvi wba©vwiZ _v‡K|

(K) kÖwg‡Ki `ÿZv cÖgvY `ÿZvi 100% Gi Kg n‡j 83% gRywi cÖ`vb Kiv nq|

(L) hviv 100% `ÿZvi PvB‡Z †ewk Drcv`b K‡i Zviv mgq nv‡ii 125% gRywi Ges mgq nv‡ii 50% †evbvm ¯^iƒc gRywi cÖ`vb Kiv nq| wb‡¤œ m~‡Îi mvnv‡h¨ `ÿZvi gvÎv wbY©q Kiv nq:

Efficiency ratio = (Actual production/ Standard production) ´ 100

Efficiency ratio = (Standard time/Actual time) ´ 100

‡gwi‡Kvi cv_©K¨g~jK Kvh©nvi c×wZ (Merricks differential piece rate method) :

Kvh©`ÿZvi nvi                             Kvh©nvi

K) 83% ch©šÍ                             ¯^vfvweK gRywi nvi

L) 83% †_‡K 100% ch©šÍ            ¯^vfvweK gRywi  nv‡ii 110%

M) 100% Gi Dc‡i                      ¯^vfvweK gRywi nv‡ii 120%

Bgvimb `ÿZv cwiKíbv ( Emerson efficiency plan) :

G c×wZ‡Z cÖwZwU Kv‡h©i Rb¨ GKwU cÖgvY `ÿZv gvb wbY©q Kiv nq Ges 100% a‡i †bqv nq| cÖK…Z `ÿZv Av`k© gvb 100% Gi Dc‡i ev wb‡P DcbxZ n‡j `ÿZvi cv_©K¨ Abyhvqx wb‡¤œv³ gRywi †`qv n‡q _v‡K|

`ÿZvi gvÎv                                            cÖ‡hvR¨ gRywi

K) kÖwg‡Ki AwR©Z `ÿZv Av`k© `ÿZvi

66 ²/₃ % A‡cÿv Kg n‡j                          mvaviY mgq nv‡i

L) 66 ²/₃% †_‡K 100% ch©šÍ                    µgea©gvb ¯Íi †evbvm wfwˇZ 100% `ÿZvq 120%

M) 100% Gi Dc‡i                                  100% `ÿZvq 120% mn cÖwZ 1% AwaK `ÿZvi Rb¨ 1% †evbvm