haku: @indexterm WAGE DETERMINATION / yhteensä: 225
viite: 129 / 225
| Tekijä: | Tranzettel, G. |
| Otsikko: | Die Ermittlung eines kostendeckenden Stundensatzes (How to compute a cost-covering hourly wage) |
| Lehti: | Betriebswirt
1990 : VOL. 31:2, p. 41-43 |
| Asiasana: | COST ACCOUNTING WAGE DETERMINATION |
| Kieli: | ger |
| Tiivistelmä: | The article presents on the example of an architect how to calculate his hourly tariff. Work capacity in hours/ year is first established taking into account official working hours minus holiday, illness, seminars, travel etc. Then come costs: typical salary plus rent of premises, electricity, telephone, car, salary of secretary, draughtsman etc. Total cost per net capacity gives the result. |
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