Labor Costs in Oracle HRMS

At all installations of Oracle HR, you can allocate employee costs to cost centers, GL codes and labor distribution codes. You do this by setting up segments of the Cost Allocation key flexfield to determine the windows in which users can select cost codes.

If your installation does not include Oracle Payroll or Oracle General Ledger, you must consider how to relate information on labor costs entered in Oracle Human Resources to your payroll and financial systems.

If your installation includes Oracle Payroll, you use a post-payroll run process to accumulate payroll costs by cost center, GL account code, and the labor distribution codes in use at your enterprise. For installations that also include Oracle General Ledger you can map the segments of the Cost Allocation key flexfield to the corresponding segments of the General Ledger Accounting flexfield. Another post-payroll run process is available to facilitate the transfer of information on payroll transactions to Oracle General Ledger.

Labor Cost Allocation Example

The Sample Payroll Results table below is based on the flexfield setup described in the previous topic. It displays payroll run results for four employees, using accounts and work structures identified using the Cost Allocation key flexfield. The Example Costing Process Results table shows how the Costing process allocates these payroll results:

Sample Payroll Results table

This table displays sample payroll results for four employees:

Employee Cost Center Product Line Salary Wages Overtime Union Dues
Employee 1 Production H201 100%   1,000 400 20
Employee 2 Sales H305 100% 1,500      
Employee 3 Production H201 50% H202 50%   2,000 600 30
Employee 4 Sales H305 20% 1,000      
    H307 40%        
    H310 40%        

Sample costing results table:

This table shows the allocation of costs from the sample run results:

Account Code Production Sales H201 H202 H305 H307 H310
Salaries   2,500     1,700 400 400
Wages 3,000   2,000 1,000      
Overtime 1,000   700 300      
Union Dues Liability 50            
Clearing (see note below)              

Note: Clearing account contains balancing credits for earnings Salary, Wages and Over-time, and balancing debit for deduction Union Dues.