What do you mean by Casual Workers in Cost Accounting?

The Meaning of Casual Workers In Cost Accounting.

Every business house keeps a regular labor force to meet its requirements. When the permanent labor force on rolls is not sufficient due to extra work, additional workers are employed for a short duration. These workers who are employed temporarily to increase the volume of out put are casual workers. These workers are paid daily or as soon as the work is complete.

New Haven Worker's Compensation.

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Wages paid to such workers are treated as factory expenses if the time spent by them can not be attributed to specific jobs. If the time spent by them can be identified with specific jobs, the wages paid to them are treated as a direct charges.

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