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Title: Accounting for labour and labour related costs in the shipbuilding and shiprepair industry
Authors: Lim, Choon Hian
Leong, Wing Kwan
Lai, Teck Khiam
Keywords: DRNTU::Business::Accounting
Issue Date: 1994
Abstract: The study was carried out with the objective of understanding how companies in a labour intensive environment capture and incorporate the labour cost information into the accounting system. The shipbuilding and shiprepair industry, being labour intensive has provided a good model for us to carry out our study. The essence of our study is thus to understand the accounting practices for labour and labour related costs in the industry. It is hoped that the study will serve as a guide to the cost and management accountants in the planning of their cost accounting system. The study was done through a comprehensive survey coupled with company visits and interviews with key personnel of two major shipyards. From the survey, the study group was able to obtain an understanding of the common labour accounting practices prevalent in the industry. The two case studies provided an in-depth study into the payroll accounting and labour costing systems. This was achieved through informal discussions and review of costing manuals.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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