The task of the AIC
Calculate the amount of additional payments due to the staff for the final calculation, including Petrov PP, for all three variants of the wage system for production.
Conditions: The actual yield of sugar beet was 45 t / ha from an area of 150 hectares. The average selling price for 1 ton of sugar beet is 2300 rubles. Workers of the plant´s collective received a salary in the course of the year as an advance on account of the final calculation in the amount of 97% of the normative wage fund. Salary of employee Petrova P.P. During the year amounted to 79,854 rubles. The task. Calculate the sum of the additional payment due to the staff for the final calculation, including Petrov P.P., according to the three variants of the wage system for the products.
Option 1. The wage fund for the actual products produced is formed according to stable standards, which are set per unit of output in physical terms, regardless of the final production results obtained.
Option 2. The wage fund for the actual products produced is formed according to progressively increasing standards, which are set per unit of output in physical terms, depending on the quantitative and qualitative production indicators.
Option 3. The wage fund is formed according to the norms established in percentage of the value of the output or proceeds from the products sold. This option has several advantages: It is especially acceptable in the case when the team produces several types of products. It does not require a separate stimulation of quantitative indicators of production and quality parameters of products, since they are all reflected in the amount of revenue. The standard has a stable character, so it does not need to be revised in accordance with changes in the level of inflation.null