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一、工资总额的组成乡镇企业支付的工资,是企业生产经营成本的组成部分,是生产经营过程中活劳动消耗的补偿,必须正确核算,加强管理。工资总额是指在一定时期内支付给全体职工的工资总数。为了统一工资的核算工作,正确计算工资总额和产品成本,国家对工资总额的组成做了统一的规定,明确划分了工资性质的支出与非工资性质的支出。列入工资总额内的工资性质支出,主要包括下列几个部分:(一)标准工资(或称基本工资):指按照工资标准、工资等级和出勤时间计算的计时工资及根据完成合格品产量和计件单价计算的计件工资。(二)工资性质的奖金:指为了鼓励职工的生产积极性,更好地完成生产任务而给予的一种物质奖励。如实行计时工资的企业按工资总额一定比例提取的综合奖、吨煤奖、原材料节约奖(符合条件的企业,经
I. Composition of Total Wages The wages paid by township and village enterprises are an integral part of the production and operation costs of enterprises. They are compensation for the consumption of live labor during the course of production and operation. They must be correctly accounted for and strengthened. Total wages refers to the total wages paid to all employees over a period of time. In order to unify the calculation of wages, the correct calculation of total wages and product costs, the state made a unified wage composition of the provisions of a clear division of the nature of the expenditure of wages and non-wage expenses. Wages included in the total wage within the nature of expenditures, including the following sections: (a) standard wage (or basic wage): refers to the wage standards, wage levels and attendance time calculation of wages and based on the completion of qualified products and Piece price calculation piecework wages. (B) wage bonuses of nature: that in order to encourage staff enthusiasm for production, better production tasks to give a material reward given. Such as the implementation of time-based wage-based enterprises to pay a certain percentage of the total extraction of the General Assembly, tons of coal prize, raw material saving award (eligible enterprises,