Working beyond eight hours MONIKA KANSAL, Kamla lohtia S.D.College, Ludhiana, Punjab

Overtime Paid at a higher rate Late hours (inefficiency) Habit of postponing work in normal hours wear and tear of machinery More lighting, supervision

Paid at a higher rate

Late hours (inefficiency)

Habit of postponing work in normal hours

wear and tear of machinery

More lighting, supervision

BUT Occasional overtime is Healthy Shows workers are not idle

Occasional overtime is

Healthy

Shows workers are not idle

Effects of overtime Loss of efficiency in production Increase in costs

Loss of efficiency in production

Increase in costs

Treatment of overtime premium 1. Rush order charged to cost of order 2 Increase the rate of normal wage-when a normal feature due to Labour shortage 3. abnormal reason (breakdown of machinery ) charged to costing profit and loss account

1. Rush order charged to cost of order

2 Increase the rate of normal wage-when a normal feature due to Labour shortage

3. abnormal reason (breakdown of machinery ) charged to costing profit and loss account

What , if this situation