Employee Cost

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In Employee Cost chapter why normal idle time is subtracted while calculating effective working hours ?
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To know the effective hourly employee cost , normal ideal time should be eliminated.
***normal ideal time means - the time which employee don't have any work or waiting for the work to start or due to machinery malfunction employees have to wait for the machine to work an etc
In above mentioned examples normally such time waste is considered as idel time

So that by reducing idle time we can increase productivity..

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