Accounting for labour and labour related costs in the shipbuilding and shiprepair industry
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...
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2015
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/64042 |
| _version_ | 1826115690595090432 |
|---|---|
| author | Lim, Choon Hian Leong, Wing Kwan Lai, Teck Khiam |
| author2 | Ang Kong Beng |
| author_facet | Ang Kong Beng Lim, Choon Hian Leong, Wing Kwan Lai, Teck Khiam |
| author_sort | Lim, Choon Hian |
| collection | NTU |
| description | 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. |
| first_indexed | 2024-10-01T03:59:17Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/64042 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T03:59:17Z |
| publishDate | 2015 |
| record_format | dspace |
| spelling | ntu-10356/640422023-05-19T06:16:18Z Accounting for labour and labour related costs in the shipbuilding and shiprepair industry Lim, Choon Hian Leong, Wing Kwan Lai, Teck Khiam Ang Kong Beng Nanyang Business School DRNTU::Business::Accounting 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. ACCOUNTANCY 2015-05-22T04:27:08Z 2015-05-22T04:27:08Z 1994 1994 Final Year Project (FYP) http://hdl.handle.net/10356/64042 en Nanyang Technological University 147 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting Lim, Choon Hian Leong, Wing Kwan Lai, Teck Khiam Accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| title | Accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| title_full | Accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| title_fullStr | Accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| title_full_unstemmed | Accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| title_short | Accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| title_sort | accounting for labour and labour related costs in the shipbuilding and shiprepair industry |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/64042 |
| work_keys_str_mv | AT limchoonhian accountingforlabourandlabourrelatedcostsintheshipbuildingandshiprepairindustry AT leongwingkwan accountingforlabourandlabourrelatedcostsintheshipbuildingandshiprepairindustry AT laiteckkhiam accountingforlabourandlabourrelatedcostsintheshipbuildingandshiprepairindustry |