Auxiliary wages
Auxiliary wage is in operational accounting the term for wages of workers engaged in the production only indirectly with the production of a product are concerned.
General
In addition to production wages and material costs, auxiliary wages form part of production costs . The auxiliary wages include the wages of all workers whose work cannot be directly assigned to individual orders. Auxiliary wages are paid to warehouse workers or for transport services, control services and cleaning work in the manufacturing area. Therefore, only indirect allocation to a certain cost unit is possible, so that auxiliary wages within the scope of the manufacturing costs belong to the manufacturing overheads. The further away the staff is from the production process , the clearer the overhead character of the staff costs becomes . It starts with the auxiliary wages and ends with the remuneration of the executive board .
species
The auxiliary wage can be either time wages , piecework wages or bonus wages . If the auxiliary wage is paid as a performance-proportional piecework or premium wage, it belongs to the variable (proportional) costs, and as a time wage to the fixed costs . It is a cost type that is recorded in cost accounting or cost type accounting .
meaning
The auxiliary wages can only be allocated to the cost units as overhead costs with the help of a distribution key. The production wages incurred as direct costs are selected as the reference value . According to Section 275 (2) HGB, the production wages in the profit and loss account ( total cost method ) are part of the sub-item “wages and salaries” within personnel expenses.
Others
In shipping law , the salvage or auxiliary wage in inland navigation is the remuneration for rescuing an inland waterway vessel or its cargo from a shipping hazard (Section 93 BinSchG ).