حسابداری حقوق و دستمزد

Translation: Persian » English

In some production units holiday leave pay after use leave entitlement of employees together in order to accounts will be overhead. This will cause Call Mode operation is produced by the fish workers have used the leave to increase Call This increase is for two reasons:

A - According to labor law to workers during paid leave entitlement rights. Thus, every worker performing work 11 months 12 months to receive rights.

So the cost holiday leave pay workers the work will not. Call this product has made in all months of the leave will increase.

B - usually the time off from working to reduce production volume and production volume reduction due to be fixed costs of many items Call for finished products made in this period increased.

According to this method at the beginning of each financial holiday leave salary workers is estimated at the end of every month and that payroll and wages are the costs to calculate the salary payroll control account debtor and storage account paid holiday leave credit is.

Holiday pay while on leave staff costs that directly or indirectly work in the production overhead control account or making administrative and organizational overhead and overhead distribution and sale account debtor and the creditor control payroll costs will be.