Labour Productivity Accounting Methodology


The project labour accounting system is designed to serve many purposes. It enables the computation of accurate payment to the labourers. It provides data for the evaluation of labour productivity for various tasks and it facilitates the estimation of labour costs of works executed.
Labour accounting system provides the information and record keeping needs of all the project departments, especially those of personnel, accounting, costing and planning. A typical labour accounting system can be model as shown in Fig.


The input necessary for labour productivity accounting are the time-keeper's daily time records for the labourer, and the foreman/supervisor's daily labour employment record. This data is processed by the labour administration centre to determine the actual labour productivity, the labour forcast and the labour costs.