Менеджер по продажам отработал за месяц 175 часов. Норма времени в текущем месяце составила 165 часов. Тарифная часовая ставка менеджера - 120 рублей/ час.
Сотруднику за выполнения плана, полагается премия, в размере 15 % от оплаты за норму выработки. Рассчитайте заработную плату сотруднику за текущй месяц:
А) при простой повременной оплате , с учетом оплаты сверхурочных часов
Б) при повременно- премиальной.
Ответы
Ответ:
Total Salary:
The total salary is the sum of the regular salary and the bonus:
Total salary = Regular salary + Bonus = 19,800 rubles + 2,970 rubles = 22,770 rubles.
Therefore, the employee's salary for the current month is:
A) With simple time-based pay, taking into account overtime pay: 21,600 rubles.
B) With time-bonus: 22,770 rubles.
Объяснение:
To calculate the employee's salary for the current month, we'll calculate the salary in two scenarios:
A) Simple time-based pay, taking into account overtime pay:
In this scenario, we'll consider the regular hours worked up to the norm of 165 hours, and any additional hours as overtime.
Regular Hours:
The regular hours worked up to the norm of 165 hours are 165 hours.
Overtime Hours:
The overtime hours are calculated as the excess hours beyond the norm. In this case, it would be 175 hours - 165 hours = 10 hours.
Regular Salary:
The regular salary is calculated by multiplying the regular hours by the hourly rate:
Regular salary = Regular hours * Hourly rate = 165 hours * 120 rubles/hour = 19,800 rubles.
Overtime Salary:
The overtime salary is calculated by multiplying the overtime hours by the overtime rate, which is usually higher than the regular hourly rate. Let's assume the overtime rate is 1.5 times the regular hourly rate:
Overtime salary = Overtime hours * Overtime rate = 10 hours * (1.5 * 120 rubles/hour) = 1,800 rubles.
Total Salary:
The total salary is the sum of the regular salary and the overtime salary:
Total salary = Regular salary + Overtime salary = 19,800 rubles + 1,800 rubles = 21,600 rubles.
B) Time-bonus:
In this scenario, we'll calculate the salary by taking into account the bonus based on the production rate.
Regular Salary:
The regular salary is calculated by multiplying the norm of 165 hours by the hourly rate:
Regular salary = Norm hours * Hourly rate = 165 hours * 120 rubles/hour = 19,800 rubles.
Bonus:
The bonus is calculated as a percentage of the regular salary. In this case, the bonus is 15% of the regular salary:
Bonus = 15% * Regular salary = 0.15 * 19,800 rubles = 2,970 rubles.
Total Salary:
The total salary is the sum of the regular salary and the bonus:
Total salary = Regular salary + Bonus = 19,800 rubles + 2,970 rubles = 22,770 rubles.
Therefore, the employee's salary for the current month is:
A) With simple time-based pay, taking into account overtime pay: 21,600 rubles.
B) With time-bonus: 22,770 rubles.