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Slideshow transcript
Slide 1: Working beyond eight hours MONIKA KANSAL, Kamla lohtia S.D.College, Ludhiana, Punjab
Slide 2: Overtime • Paid at a higher rate • Late hours (inefficiency) • Habit of postponing work in normal hours • wear and tear of machinery • More lighting, supervision
Slide 3: BUT Occasional overtime is Healthy Shows workers are not idle
Slide 4: Effects of overtime 3. Loss of efficiency in production 4. Increase in costs
Slide 5: 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
Slide 6: What , if this situation
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