A factory employing 3000 workers faces issues of proxy attendance and payroll errors under the manual system. The Plant Head has recommended using…
CA Intermediate · Cost and Management Accounting · PYQS · May 2026
A factory employing 3000 workers faces issues of proxy attendance and payroll errors under the manual system. The Plant Head has recommended using an automated method, the Bio-Metric Attendance system. Discuss briefly the features of this Bio-Metric Attendance System.
Suggested Answer and Working Notes:
(c) Bio-Metric Attendance system- Under bio-metric attendance system attendance is marked by recognizing an employee on the basis of physical and behavioural traits.An employee's unique identity like finger print, face and retina image etc. are kept in a database which is matched at the time of marking of attendance before the attendance device for this purpose.Bio-metric attendance system includes fingerprint recognition system, face recognition system, Time and attendance tracking technology etc.This system reduces the risk of time manipulation and proxy attendance. However, it may not be suitable for small organisations due to cost associated with set-up and maintenance.
Topics: Employee Cost & Direct Expenses
Related Questions in this Topic
- The following expenditures were incurred in Aditya Ltd. For the month of March 20X8: Amount (₹) (i) Paid f...
- The existing incentive system of Alpha Limited is as under: Normal working week 5 days of 8 hours each plus 3 late ...
- A company manufactures two products X and Y. Product X requires 8 hours to produce while Y requires 12 hours. In April, ...
- Pre-determined factory overhead rate was ₹ 15 per labour hour. Actual labour hour worked 60,000. Actual factory overhead...
- Mr. A works in a manufacturing company where he is paid bonus according to the Halsey 50% plan, besides the normal wages...