Cost analysis of human labour and the elimination of waste from the work standardization perspective
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 66, Issue 1
Abstract
The starting point for definition of the costs of a product (a physical item or a service) in each company is the analysis of direct costs, and especially, the costs of material and human labour. Identification of the costs of direct labour is based on the development of technical work standards of manufacturing of one piece of product. Well defined time standards are the basis for the correct work division within each organizational unit, and rational organization of the work process, resulting in decreased cost of labour
Authors and Affiliations
Agnieszka Grzelczak
Keywords
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