Job cost statement for Nasi Ayam for 100 person

RM RM
Direct Material :
Chicken (RM 13x9) 117.00
Rice (RM 25x1) 25.00
Sauce (RM 3.50x2) 7.00
Soy Sauce (RM 3x2) 6.00
Cucumber (RM 0.50x8) 4.00
Tomato (RM 0.40x22) 8.80
Salad (RM 4x6) 24.00 191.80

Direct Labours :
Workers 1 (RM 20x1) 20.00
Workers 2 (RM 40x1) 40.00
Workers 3 (RM 15x1) 15.00 75.00
Prime Cost 266.80

Manufacturing Overhead
Indirect Materials :
Red onions & Garlic 5.00
Sugar 2.50
Salt 1.00
Oil 8.40
Food Wrapping 8.50
Seosining 2.30
Meat Spices 3.20
Curry powder 2.60
Cinnamin, Anise, Cloves, Lemongrass, Whilt ginger 5.00
Ginger 0.50
Corn flavour 2.10
Corn flour 2.80
Flour 10.00 51.90
Electrical & Water Cost 28.00
Cooking Gas 23.50
Manufacturing Cost 103.40
Total Cost 370.20
 Acknowledgement

First of all, we would like to express our gratitude to Allah S.W.T. for giving us the
opportunity to complete this assignment that given to us without any obstacles and provide good
health to us.

In performing our assignment, we had to take the help and guideline from some respected
person, who deserve our greatest attitude. The completion of this assignment, gives us much
pleasure. We would like to show our gratitude to Madam Noor Azlina binti Abdullah, lecturer of
Fundamental Cost Accounting (MAF 151), for giving us a good guideline for assignment
throughout numerous consultation.

In addition, we would like to give a big thanks to Puan Milah binti Mohamad for letting
us complete our assignment by giving information that we need and giving us trustworthy to
know all the information about her business. We would like to thanks to our classmates
especially our team members, for made valuable comment and suggestion on this assignment
which gave us an inspiration to improve our assignment.

We also would like to expand our deepest gratitude to all those who have directly or
indirectly guided us in writing this assignment.
Format job cost statement

RM RM RM
Direct Material x
+ Direct Labour x
+ Direct Expenses x
PRIME COST xx
+ Production Overhead
Department A (OAR x actual base) x
Department B (OAR x actual base) x
TOTAL PRODUCTION OVERHEAD xx
TOTAL PRODUCTION COST xx
+ Administrative Cost x
+ Selling & Distribution Overhead x
xx
TOTAL COST xxx
+ Profit x
Selling Price xxx
The definition of cost statement

A cost statement or cost sheet provides management a document that have a details about
the costs of conducting a project, running a department or manufacturing a product in terms of
goods and services.

Objectives of the cost statement

The objective of the cost statement is to determine the selling price of a product and to
have a proper recording and presentation of cost data. It also control the inventory for not to be
wasted besides providing requisite data and serve as a guide for fixing prices of products
manufactured or services rendered. Furthermore, it also can determine the expenses for the job-
doing and used to determine the priorities for the products used. Other objective of the cost
statement is also to ascertain the profitability of each of the product as it also help in organize an
effective information system of manufacture ascertainment of cost.
Conclusion

In conclusion, we can conclude that passion of business in someone’s is a must-having

feeling before start a business. In this survey, we can see that Puan Milah sacrified her own
savings to start her Nasi Ayam Mak Ngah’s business. She also have an on-going efforts when
she said that she will open her own shop and other branches in the future. It is not enough by
having a deep passion of business, we also have to get supports from other people to make it as
an inspiration to operate the business like Puan Milah who get supports from her whole family
for not giving up on her business.

Besides that, we can gain knowledge about the business and we can contribute a business
by using our experience on this survey. For example, by doing this survey, we can know the
procedure on how to start a business, process of preparing a document using the real business
and last but not least is the way to organize a business properly without making a huge mistake
in operating a small business.

Finally, the business that we want to organize must have a benefit to everyone and not
only for ourself. Puan Milah not only operates her Nasi Ayam Mak Ngah’s business to gain the
profit solely but also to fulfill the needs of her customers especially her neighbours and families.
This survey showed the good business operation on the way this business is organized.
 MAF151
FUNDAMENTAL OF COST ACCOUNTING

NASI AYAM MAK NGAH

KAC1102A

PREPARED BY:
MOHAMMAD ARIFF BIN MOHAMMAD
2016696624
NUR AZRIEN HANIE BINTI MOHD RIZAL
2016696814
NUR ASMAA ATIKAH BINTI MOHD SAAD
2016802192
NUR AINA SYAKIRAH BINTI MD. KAMAROLLIZAM
2016696874
NUR ALIYA SYAFFA’ BINTI HUSSIN
2016640768
 NUR FATIN BINTI ZAIDI
2016468516