Friday, December 18, 2015

303 : LABOUR COSTING AND COMPENSATION MANAGEMENT,University Of Pune Question Paper,2010 Question Paper, M.P.M. (Third Semester)

University Of Pune Question Paper
M.P.M. (Third Semester) EXAMINATION, 2010
Time : Three Hours Maximum Marks : 70
N.B. :— (i) Attempt any four questions from Section I.
(ii) Solve any one question from Section II.
(iii) All questions carry equal marks.
1. Discuss the meaning and scope of cost accountancy and explain its
methods and techniques.
2. What are the cost of labour turnover classified in cost
accounts ? How will you treat the same in cost accounts ?
3. What are the various components of salaries and wages ? Discuss
various permissible deduction from salaries and wages.
4. What do you understand by compensation ? Explain different elements
of compensation with suitable example.
5. What are the different types of fraud in wages payment ? How
do you exercise control over them ?
6. From the following information find out labour turnover rate by
applying :
(a) Flux Method
(b) Replacement Method
(c) Separation Method
No. of workers on the payroll at beginning of the month were 500
and at the end of the month were 600.
During the month, 5 workers left, 20 workers were discharged and
75 workers were recruited. Of these, 10 workers were in the vacancies
of those leaving, while the rest were engaged for an expansion
7. Given the following information, calculate the earnings of the workers
under Merrick’s differential piece rate system.
Standard production — 120 units.
Actual output of workers :
A — 90 units
B — 100 units
C — 135 units
Rate per piece — Re. 1 per unit.
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