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Labour-cost control

Unit 3: Accounting for Labour CostTopic 1 of 5
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Concept
  • Need for control

Labour-cost control

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 3: Accounting for Labour Cost

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of labour-cost control.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Concept
  • Need for control

Detailed Microsyllabus

  1. Labour-cost foundations

    1. Direct and indirect labor costs.
    2. Time recording, attendance and job allocation.
    3. Reasons for controlling labor expenditure.

  2. Control practice

    1. Monitor time, productivity and avoidable idle time.
    2. Compare performance with suitable standards.
    3. Balance cost control with quality and employee conditions.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.