Accordingly,
the unit labor cost is calculated according to the following formula:
GNC= LNCx HCBx 1/t
Where:
GNC: The unit
labor cost paid to an employee who directly produces their output in a working
day.
LNC : The input
wage (including extra pays, mileage allowances, regional allowances, allowances
for production stabilization failure, and taking into account market factors) used
to calculate the unit labor cost paid to
an employee who directly produces their output in a working day.
HCB: The coefficient
of the wage paid to an employee who directly produces the output.
t: 26 working days per a month.
This
Circular comes into force from May 15, 2015.
1.978