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Group bonuses

Unit 3: Accounting for Labour CostTopic 4 of 5
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Priestman's plan
  • Scalon's plan; source spelling retained

Group bonuses

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 group bonuses.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Priestman's plan
  • Scalon's plan; source spelling retained

Detailed Microsyllabus

  1. Group bonus foundations

    1. Collective output or performance basis.
    2. Eligibility, sharing and participation.
    3. Advantages and limitations of group incentives.

  2. Named plans

    1. Priestman's plan and its calculation assumptions.
    2. Scalon's plan as printed in the source.
    3. Compare collective incentives using supplied data.

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.