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Clock Card - A document used to record the starting and finishing time of an employee, Overtime Payment - The total amount paid for hours worked above the normal hours, Piecework Rates - Where the employee is paid per unit of output, Indirect Cost - A cost that cannot be fixed with any one finished unit, also referred to as overheads, Bonus Scheme - A payment based on quantity produced, or on time saved in relation to standard time , Standard Time - Number of hours of production time that should have been used, based on the number of units produced, Overtime Premium - The extra amount paid above the normal rate for those overtime hours, Direct Cost - A cost that is traceable directly to a cost unit,

AAT Labour Costs

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