Interview Of CEO (Shayona LED)

1. MAC PROJECT REPORT
C O S T A L L O C A T I O N M E T H O D
1 . S H I V A N G I T R I V E D I
2 . P R I Y A N K A K O S H A L
3 . M A I T R I G O S W A M I
4 . G H A N S H Y A M P A T E L
R O O M N U M B E R
COMPANY:-
SHAYONA LED

2. Shayona-led
Shayona is an LED generating company situated at Gujarat and owned by Mr. Yogesh Patel. Shayona LED has a tie
up with Sahaj Plastic and Sahaj Infotech. A report is made on the basis of an interview with the HR of the company
which is as follows:-
Q: What product your company produces?
: The company produces LED lights.

3. Que: What raw materials are required for the production?
Ans: Cellu Plastic Blunch, Plastic Cabinet, Glass Tube set and so on.
Que: From where do they bring the raw materials?
Ans: They bring their raw materials from Gujarat only.
Que: How do they solve problems of the company regarding labors?
Ans: They have tie up with a labor association so, whenever any labor leaves the company then it provides labors
according to their requirement.
Que: What type of labors do they require?
Ans: The whole system is based on machinery therefore; they required 10 unskilled persons and 8 skilled
persons for operating machine.
Que: On what basis wages are provided to the labors?
Ans: The wages are provided to the labors on the basis of Time wages method that is for unskilled labors and
production wages method for skilled labors.
Que: Which costing method do they follow?
Ans: They follow activity based costing.
Que: How to allocate fixed cost and labor cost?
Ans: Fixed cost and labor cost is allocated according to the labor hours.
Que: Which type of variable cost the company has to undergo?
Ans: The company undergoes through maintenance cost of machinery, electricity bill, transportation cost and raw
material.

4. Visiting Card:-

5. Catalog of Company:-