The Labor Factor

‭-‬ ‭THE LABOR FACTOR‬ ‭Introduction‬ I‭n almost all organizations management, functioning and control play a role in‬ ‭labor,‬‭as well as justifying and controlling labor‬‭c osts play an important role. A‬ ‭distinction can be made between activities that:‬ ‭-‬ ‭Focusing on staffing the organization, including the recruitment‬ ‭and selection process;‬ ‭Focus‬ ‭-‬ ‭on it reward of the staff, including determining and paying the payable remuneration‬ ‭(primary employment conditions) and the accountability thereof, as well as designing,‬ ‭determining and awarding secondary employment conditions;‬ ‭-‬ ‭Focus on the development‬‭of the labor force;‬‭Focus‬ ‭-‬ ‭on the staff‬‭assessment;‬ ‭-‬ ‭Focus on the registrations‬‭, inspections as well as the allocation of costs to‬ ‭departments and/or products.‬ ‭T he information needs‬ ‭ he information needs regarding the labor factor are quite diverse. In general,‬ T ‭these needs are felt by:‬ ‭-Internal stakeholders, such as management, personnel officers, employees,‬ ‭works council or service committees; and‬ ‭External stakeholders, such as tax authorities, social implementation authorities, CBS, etc.‬ ‭The information needs of the labor factor in general‬ ‭ he data to be recorded‬ T ‭So far we have only discussed the registration of data of the employed personnel.‬ ‭It is clear that data should also be recorded from:‬ ‭-‬ ‭Applicants who were not hired‬‭,but who are interesting‬‭enough to keep their‬ ‭application data so that they can be used for future vacancies;‬‭Former staff‬ ‭members,‬‭in connection‬ ‭-‬ ‭with pension and other obligations towards them and also with regard to‬ ‭activities to be undertaken with a view to former employees.‬ ‭ lso the trend towards flex‬‭workers‬‭(temporary and on-call workers) places special‬ A ‭requirements on personnel information systems. They are within particular the matters‬ ‭that are often entered 'standard' (such as working hours, location, collective labor‬ ‭agreement regime, etc.) that can cause unexpected problems. The chosen system must‬ ‭be open and flexible as much as possible.‬ ‭ ecurity and privacy protection‬ S ‭In connection with the fact that personal data is recorded in these systems, the‬ ‭security‬‭and privacy protection aspects special‬‭attention should be paid.‬ I‭nternal control measures‬ ‭W ith regard to the labor factor, good internal control is of particular‬ ‭importance. This is related to the following circumstances:‬ ‭-‬ ‭In most households, wages represent a significant part of the total costs.‬ ‭-‬ ‭No invoices are received from third parties for wages. The payment is made entirely on‬ t‭he basis of your own calculations.‬ ‭-‬ ‭Due to the complexity of wage regulations, tax and social levies, wage calculation and‬ ‭payroll administration are particularly laborious and susceptible to implementation‬ ‭errors, whether intentional or not.‬ -‭ ‬ ‭To the extent that the payment of wages is not made by bank transfer but in cash, this‬ ‭entails a special risk of fraud.‬ ‭-‬ ‭For‬‭the‬‭wages‬‭paid,‬‭a‬‭material‬‭counterpart‬‭is‬‭not‬‭immediately‬‭received,‬‭which‬‭can‬ ‭ e‬‭placed‬‭in‬‭the‬‭hands‬‭of‬‭a‬‭special‬‭custodian,‬‭whose‬‭receipt‬‭accountability‬‭would‬ b ‭be‬ ‭directly‬ ‭can‬ ‭serve‬ ‭as‬ ‭a‬ ‭'counterpart'‬ ‭to‬ ‭the‬ ‭expenditure‬ ‭accountability‬ ‭of‬ ‭the‬ ‭person who pays the wages. In‬ ‭-‬ ‭In many cases, an exact normative link cannot be established indirectly between‬ ‭wage expenditure and the corresponding services provided by the staff concerned,‬ ‭so that wage expenditure can only be monitored very imperfectly via the equivalent‬ ‭obtained, making it all the more important to take targeted control measures. meet.‬ ‭To the extent that the‬ -‭ ‬ ‭connection referred to in the sixth bullet can be established, special reward systems‬ ‭are sometimes applied - partly to stimulate labor productivity - which place high‬ ‭demands on the organization of recording performance and the hours worked, both‬ ‭in quantitative and qualitative terms. times, as well as payroll administration.‬ ‭ ince the possibilities for its carrying‬‭out material connection checks often do not exist‬ S ‭or are insufficient‬‭W e will go into this in more detail‬‭later - internal control with regard to the‬ ‭labor factor must be based on control-technical separations of functions to a greater extent‬ ‭than is the case, for example, with raw materials and commercial goods.‬ ‭The human resources department‬ ‭ he‬‭Human Resources Department Can‬‭be compared to a purchasing department. In‬ T ‭many cases, a purchasing department is split into a number of (sub)departments, namely a‬ ‭department that carries out purchasing transactions 'technically' and a department that‬ ‭handles purchasing provides source administration. The same division is also applied in‬ ‭Human Resources, namely by separating the 'technical purchasing tasks', which are‬ ‭assigned to a section of Human Resources is referred to as‬‭Personnel office,‬‭and the‬ ‭„registration‟, which is in the department‬‭Personnel‬‭administration‬‭takes place.‬ ‭ he labor potential‬ T ‭Determine‬‭and monitor attendance of‬‭employees are needed to be sure‬‭that the‬ ‭agreed working hours by‬‭the staff are‬‭arrested.‬‭This is all the more important if the‬ ‭working hours are (partly) the basis for determining the wage amount. This will‬ ‭generally be the case with flex workers. The methods of attendance control that are‬ ‭applied will vary depending on the circumstances.‬ ‭-‬ ‭The work is carried out within a well-closable area‬ ‭This includes identity plates, social control and the porter's function (porter, reception, etc.).‬ ‭-‬ T ‭ he work is carried out within an area that is difficult to close off.‬ ‭The presence check can only be carried out by someone who detects the‬ ‭presence on site during work.‬ ‭-‬ T ‭ he work is not performed in a limited area‬ ‭If the employees are spread out,‬‭attendance control‬‭is only possible to a limited‬ ‭extent.‬‭In some cases it will allow third‬‭parties to‬‭switch‬‭,‬‭possibly the clients for‬ ‭whom the employees involved (maintenance engineers, programmers, etc.)‬ ‭work. This can be done, for example, by letting go of signing‬‭off work orders or‬ ‭route lists.‬‭It is also possible to have employees participate in the attendance‬ ‭c ontrol system used by the client for its own staff. In addition, some other‬ ‭c ontrol measures can be applied, such as telephone‬‭reporting obligation annex‬ ‭Random inspection visits or telephone‬‭attendance check.‬‭Attendance control‬ ‭c an sometimes also be exercised indirectly by means of performance reports‬ ‭submitted by employees (for example to representatives) or by means of‬ ‭c ontrol strips of special registration devices, such as those used by drivers and‬ ‭night watchmen.‬ ‭Since‬‭almost all the mentioned methods of attendance‬‭control involve the possibility of‬ ‭ verpayment of wages due to incorrect statements, it is desirable to look at means to‬ o ‭calculate the time worked if possible.‬‭along two different roads to‬‭be determined‬ ‭independently of each other. Usually one chooses:‬ ‭-‬ ‭O n the one hand, the calculation based on registration‬‭of the times of coming and‬ ‭ oing‬‭.It total number of hours of attendance is referred‬‭to in professional jargon as‬ g ‭“‬‭s hoptime'‬‭. This shopping time is over‬‭Human Resources Established‬‭;‬ ‭-‬ ‭ n the other hand, the calculation based on a lake detailed‬‭time sheets stating‬‭the‬ O ‭work‬ ‭performed, drawn up by or under the supervision of the immediate supervisor or the‬ ‭business office‬‭(so-called "‬‭Job-time').‬ ‭ ee Control‬‭by the payroll administration must‬‭be shown per staff member and in total that‬ B ‭'shopping time = job time'.‬ ‭ problem with regard to the coordination of the time according to the first bullet‬ A ‭with that according to the second bullet can be caused by the occurrence of‬ ‭so-called overdue‬‭work assignments‬‭. Special measures must be taken to include‬ ‭these in the actual coordination. This can be done, for example, by a payroll‬ ‭administration official printing out the accrued times separately at the end of the‬ ‭pay period. It is necessary that all data required for making printouts are stored in‬ ‭the computer. This is only possible if it has been determined how far it will work‬‭in‬ ‭progress‬‭. Unlike Passive‬‭means of production,‬‭such as trade goods, raw materials,‬ ‭semi-finished products, final products and cash, labor and work units are durable‬ ‭assets (for the latter, see the next chapter)‬‭active means of production.‬‭This means‬ ‭that unused labor power is lost in a certain period and cannot be transferred to the‬ ‭next period. This emphasizes the desirability of a good system of (detailed)‬ ‭planning and progress control. With regard to labor services that are used directly‬ ‭for producing goods or providing services, one can in principle choose between:‬ ‭piece wages (rate wages), time wages and premium wages (time wages + premium‬ ‭depending on performance). This choice affects the ability to apply material‬ ‭relationship control. Finally, it remains to be referred to the slipping‬‭hazard that‬ ‭arises if work‬‭is done with piece, rate or premium wages,‬‭because always next to it‬ ‭also‬‭time wages is‬‭paid out (for example for cleaning). These shifts can best be‬ ‭c ounteracted by working with an automated system‬‭time registration or‬‭by‬ ‭publishing new work, not earlier than after completion of the previous assignment.‬