Working beyond eight hours

MONIKA KANSAL,MONIKA KANSAL,Kamla lohtia S.D.College, Ludhiana, PunjabKamla lohtia S.D.College, Ludhiana, Punjab

Overtime

• Paid at a higher rate

• Late hours (inefficiency)

• Habit of postponing work in normal hours

• wear and tear of machinery

• More lighting, supervision

BUT

Occasional overtime is

Healthy

Shows workers are not idle

Effects of overtime

1. Loss of efficiency in production

2. Increase in costs

Treatment of overtime premium

1. Rush order charged to cost of order

2 Increase the rate of normal wage-when a normal feature due to Labour shortage

3. abnormal reason (breakdown of machinery ) charged to costing profit and loss account

What , if this situation