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Non-premium remuneration

Unit 3: Accounting for Labour CostTopic 2 of 5
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Features of good remuneration
  • Time-wage system
  • Piece-wage system

Non-premium remuneration

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 non-premium remuneration.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Features of good remuneration
  • Time-wage system
  • Piece-wage system

Detailed Microsyllabus

  1. Remuneration foundations

    1. Features of a fair and effective wage system.
    2. Clarity, consistency and workable measurement.
    3. Connection between pay and the nature of work.

  2. Time and piece wages

    1. Calculate time-based remuneration.
    2. Calculate output-based remuneration.
    3. Compare incentives, quality risks and operating suitability.

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.