Internship Journey 2015: 3rd WEEK (12/1/15

12/1/2015-16/1/2015

Computation of Wages

This week, I was sent by Tim to the office in the factory. My objective over here was to calculate the wages and prepare the payment slip for the foreign workers. Miss Hura was my supervisor for accounting department in the factory. She guided me in calculating the wages and leaded me to understand all the accounting standards that practiced by factory.

Mr Chu Jia Jie was the production supervisor of the factory. Once I reached the office, he brought me around to have a visit and take note to the rules that needed to obey by the foreign workers. I was further briefed by him and Ms. Hura about the requirement for the foreign workers that I should keep in mind. For instance, penalty of RM 1 per minute for the foreign workers who late and penalty of RM 10 for whom that forgot to punch card according to the data generated from the punch card machine. These were some of the requirements that I needed to apply in when calculating the right salary for the foreign workers.

After visiting, my task started in a wonderful afternoon and the following few days. Basically I checked the data generated by the punch card machine for each worker and recorded down the days they worked. The rules were extremely strict for them and deduction of salary applied in when they are late, absence without reason or unable to achieve target set by the supervisor. Ms Hura and I worked together perfectly and we had our own focus for each foreign worker.

Furthermore, incentives such as best employee and best result were given to the workers who had achieved the targeted volume production and with the best working attitude in order to motivate them. We had checked the foreign workers one by one according to their performance by looking into the volume of production and their punctuality at work. Ms Hura doubled checked my work to ensure everything was in perfection and we successfully finished it before the deadline which was 15/1/2015. The company paid the wages twice a month: half of the month and end of the month.

Conclusion

The lesson that I learned in the factory was the laws and rules for the production department must be strict enough. It is because production is the main and foremost line in the company and the source of income. In fact, the availability of stocks and sales are directly related to the production department of a company. Hence, production is like the heart of the company and it must be managed excellently as a goods supply for the following departments like sales and marketing.

Furthermore, I had improved my interpersonal skills when I spoke to the foreign workers and the staffs in the factory in order to find out more details that could enhance me in doing the wages calculation. I got the chance to be leader when dealing with the foreign workers. They needed to report to me on their target and the system. I used their feedback to prepare a report with solutions and presented to Mr Chu, the factory supervisor. Respecting is important in treating each others when I was getting feedback from the foreign workers. My social skills had improved over there and understood the key rule which is to be respected by others, first we should learn how to respect others first. It is the golden rules to deal with people under you or with lower positions.

In my future working career, I will put more attention on the account on production side to ensure the production of the company is sufficient and the cost of production is low. I will also approach to the production department to have a hand on experiences on the making of products. Thus, with the clearer figure of procedure in production, accountant can easily figure out the errors or frauds in the production accounts.