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Cost sheet
The document contains lists of costs and expenses for a manufacturing company, including: 1) Direct costs like material, labor, and expenses that are allocated to specific products or services. 2) Factory overhead costs such as utilities, salaries, repairs, and depreciation associated with manufacturing. 3) Office and administration expenses including rent, salaries, legal fees, and other non-manufacturing costs. 4) Selling and distribution expenses such as sales salaries, advertising, shipping, and customer service costs.
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Cost sheet
- 1. lk/kkj.k ykxr&i= dkuewuk Cost Sheet(for ……….) (Output …..) Particulars Direct Material Direct Labour Direct Expenses Total Cost Rs. Cost Per Unit Rs. (a) Prime Cost ----------------- ………......... -.... (b)Works Cost …………………... ………………… … (c)Cost of ……………………. ………………… … Factory Overheads Office Overheads Production Selling and Distribution Expenses ................. …………………. (d)Total Cost Dr. Sarita Mundra,SCMKVM
- 2. List of FactoryOerheads Indirect Material Indirect Labour/Unproductive Labour/Wages Rent,Rates,Tax and Insurance of Factory Lighting,Power and Fuel of Factory Loose Tools Salary of Factory Manager Remunaration of Technical Director Repairs and Depreciation of Factory Building Depreciation,Insurance and Repairs of Factory Machines Stores Expenses Pay of Holidays Factory Stationery and Telephone Expenses Drawing Office Expenses Dr. Sarita Mundra,SCMKVM
- 3. Continuous List ofFactory Overheads --Haulage Laboratory and Research Expenses Removal of Overburdens co Cost of Rectification of Defective Work Labour Welfare Expenses Cost of Idle Time Supervision , Inspection and Testing Expenses Expenses of Quality Control -------------------------------------------------------------------------------------- Dr. Sarita Mundra,SCMKVM
- 4. List of Officeand Administration Expenses : Rent,Rates and Taxes of Office Building Office Lighting and Cleaning Salary of Office Staff Repairs and Depreciation of Office Furniture Insurance, Repairs and Depreciation of Office Building Printing and Stationery Postage, Telegram,Telephone,Fax,Internet Expenses Director’s Fees Audit Fees Legal and Bank Expenses Counting Office Salaries Establishment Expenses General Expenses Other Office Expenses Dr. Sarita Mundra,SCMKVM
- 5. Selling and DistributionExpenses : Expense of Sales Office Salary and Commission to Sales Manager etc. Travelling Expenses Advertisement Show Room Expenses Price List, Samples and Gifts Carriage Outwards Royalty on Sales Warehouse Expenses Depreciation and Maintenance of Delivery Vans Market Research Expenses Discount allowed to customers After-Sales service cost Warranty Claims Sales Incentives Petty Expenses for the Welcome of Customers Dr. Sarita Mundra,SCMKVM