Workforce
What is labor?
The labor force comprises effort and / or knowledge, both physical and mental, that a person can contribute to carry out a task of productive activity.
In accounting, the concept It also refers to the cost of hiring people who perform a certain task. For example, in the electricity sector, it is common to charge, in addition to spare parts or work instruments, an extra in consideration for "labor".
Characteristics of the workforce
The main characteristics of the workforce are as follows:
- Provides a service in exchange for receiving financial remuneration.
- It is heterogeneous, not all people have the same skills or have the same knowledge.
- Workforce can be perfected by improving your knowledge and skills to make better use of the other factors.
- The cost of this varies according to labor rights of the country where it is applied.
- While it is a resource, cannot be owned by the organization to use it.
Types of labor
Labor can be direct, indirect, managerial or commercial.
Direct
Is the labor that is directly employed or contracted to produce a product or provide a service.
For example, a worker who works in the construction of a building, an operator who operates a machine in a factory or an electrician who works repairing electrical installations.
Hint
That labor required for the complementary activities of a company So what it is not related to the production process.
For example, Marketing department employees are considered indirect labor.
Management
Management workforce refers to the employees of the organization who are in charge of the directive and executive process of the organization.
For example directors, managers, presidents, etc.
Commercial
That in charge of marketing within the organization. For example, the sales and after-sales service personnel are considered commercial workforce.
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