Personnel Department: It plays a very important role as it is primarily concerned with the proper selection and training of workers and placing them to jobs for which they are best suited. This department is a service department and renders only advisory functions. Time Recording Department: The recording of time put in by a worker is required for two purposes, (ie) for time keeping and time booking. Time keeping is the recording of time for the purpose of attendance and wage calculations Time booking is the recording of die time for purposes of cost analysis and apportionment of labour costs over various jobs. $ 33 Payroll Department: The important functions of this department in controlling and accounting for labour costs may be listed as follows: a) To compute the wage and to prepare the payroll for each department b) to compute the payroll deductions. c) To disburse salary and wage payments. Engineering Departments: This department helps in maintaining control over working conditions and production methods for each job, department. It performs the following functions. a) Preparation of plans and specifications for each job. b) Safe and efficient working conditions. c) Preparation of time and motion studies of labour. d) Making job analysis and setting piece rates. Cost Accounting Department: This department is responsible for the accumulation and classification of all cost data of which labour, is one of the elements. This department is responsible for analysing the payroll in order to render, routine and special labour cost reports revealing the amount of normal and abnormal idle time, direct and indirect labour, overtime and variances from budgeted labour costs. These reports inform management of the effectiveness of labour policies and permit necessary action to be taken to retain proper control of labour costs. Labour Cost per man per day of 8 hours From the following particulars ascertain Labour cost per day of 8 hours Basic Pay - Rs. 200 per month Leave Pay-5% Employer Contribution to provident fund 8% of (a) and (b) Employer's contribution to E.S.T. -2.5% of (a) and (b) Pro rate amenities Rs 17.95 per head per month Working hours in a month-200 hours