Future CERAMIC Company

Chart of costing

COST OF PRODUCTIVITY
Cc-A Body preparation

 A- CC-1 Raw Material:-

a) White Clay
b) Feldspar
c) Silica Sand
d) Reo Flux(Ltrs)
e) Hydro – Flux 852
f) Colors for body

 B- CC-2 Consumable:-
a) Alubit 2"
b) Alubit 1- 3/4"
c) Alubit 1- 1/4"
d) Alubit 1- 3/4"
e) Alubit 1"
f) Alubit 3/4"
g) Alubit 7/8"

 C- CC-3 Labor Cost:-

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
 CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
  CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 H- CC-8 Depreciation

Cc-A LB…. PORCELAIN

 A- CC-1 Raw Material:-

g) Colors for body

 B- CC-2 Consumable:-

 C- CC-3 Labor Cost:-

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
 CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
  CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 H- CC-8 Depreciation

CC-1 PRODUCTION LINE 1\

CC-A Dries & Pressing
 A- CC-1 Raw Material:-
a) From Body Preparation Material %

 B- CC-2 Consumable
a) Punch
b) Mold
c) Ruler
d) hydraulic oil
e) oil filter

 C- CC-3 Labor Cost

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
 CC-2 wages
  CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 H- CC-8 Depreciation

Cc-A Glaze Preparation

 A- CC-1 Raw Material
a) Glaze & Engbe material
b) Colors & Printing Beas
c) Medium

 B- CC-2 Consumable
a) Alubit

 C- CC-3 Labor Cost

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

  CC-1 salaries
 CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 H- CC-8 Depreciation

CC-A Glaze Line

 A- CC-1 Raw Material:-
a) From press
b) From GPS

 B- CC-2 Consumable:-
a) Rotocolor
b) Spray nozzle
c) Implayer glaze VAT
d) Roto blade
e) Toppa blade
f) Color jet filter (bake – front)
g) Hand gloves – purity waps
h) Head cleaner
 C- CC-3 Labor Cost

 CC-2 Available Hrs

 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
 CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 H- CC-8 Depreciation
 I- CC-10 Loss
Cc-A Kiln
 A- CC-1 Raw Material:-
a) Green tile

 B- CC-2 Consumable
a) Ruler
b) Firewol
c) Stracker sponge TF

 C- CC-3 Labor Cost

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
 CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
  J- CC-9 Gass
 H- CC-8 Depreciation
 I- CC-10 Loss

CC-A Sorting &Packing

 A- CC-1 Raw Material
a) From kiln
b) Boxes
c) Pallets
d) Strap
e) Shrink film

 B- CC-2 Consumable
a) glue
b) Ink
c) Steel Clips

 C- CC-3 Labor Cost

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
 CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
  CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 H- CC-9 Depreciation
 J- CC-10 Loss

CC-A POLISHIN
 A- CC-1 Raw Material
a) From store

 B- CC-2 Consumable
a) Abrasives
b) Calibration rollers
c) Squaring cutters
d) Lappato abrasives
e) cartons
f) wooden pallet Steel clips
g) cello tape
h) strapping rope
i) Brown sheet
j) printer Ink
k) plastic sheet
l) Batch sticker

 C- CC-3 Labor Cost

 CC-2 Available Hrs
 CC-2 Regular Hours
 CC-2 Absent Hrs 8
 CC-2 Overtime Hrs
 CC -2 Allocated Net Hrs

 CC-2 Labor Benefits

 CC-1 salaries
  CC-2 wages
 CC-3 overtime
 CC-4 sub-contract labor
 CC-5 incentive (Exgratia) Pay
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 D- CC-4 Machinery Spare Part

 E- CC-5 Electrical Maintenance
 F- CC-6 Outside Contractor /Maint.
 G- CC-7 Electricity
 J- CC-10 Loss
 H- CC-8 Depreciation
CC-B SERVICES COST CENTERS

CC-1 Production Department

 A Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Production Manager
 CC-1 Salaries
 CC-2 Incentive
 CC-3 food allowance
 CC-4 housing allowance
 CC-5 terminal benefits accrual
 CC-6 transport allowance
 CC-7 vacation leave airfare
 CC-8 vacation pay
 CC-9 accommodation exp-allocated
 CC-10 medical insurance
 CC-11 medical expense (Un insured)
 CC-12 medical material (Medicines)

 C Production Management
 CC-1 Salaries
 CC-2 Incentive
 CC-3 food allowance
 CC-4 housing allowance
 CC-5 terminal benefits accrual
 CC-6 transport allowance
 CC-7 vacation leave airfare
 CC-8 vacation pay
 CC-9 accommodation exp-allocated
 CC-10 medical insurance
  CC-11 medical expense (Un insured)
 CC-12 medical material (Medicines)

 D General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Electricity
 CC-20 Other Expenses
 CC-21 Production Loss_Procelin
 CC-22 Production Loss –Ceramic

CC-2 Quality Control Department

 A Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
  CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 C-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expenses

CC-3 Plant Maintenance

 A Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs
  B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expenses

CC-4 Energy Center

 A Available Hrs
  CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C Expenses
 CC-1 Spares & Maintenance
 CC-2 Depreciation
 CC-3 Fuel & Oil
 CC-4 Graze

CC-5 Purchasing Operation

 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
  CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expenses
 CC-20 Demurrage

CC-6 Logistics Operation

 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
  CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expense
CC-7 Raw Material Warehouse
 A Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
  CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expense.

CC-8 Spare Part Warehouse

 A - Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B - Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C - General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
  CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expense
 CC-20 Container Transportation

CC-C INDIRECT EXPENSE

CC -A GENERAL MANAGEMENT
1- Top Management
 A - Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B - Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines
  C - General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expense

2 Project Management
 A - Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B - Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
  CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C - General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Other Expense

CC - B ADMINISTRATION

1 Financial Management
 A - Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

B- Staff Benefit

 CC-1 Salaries
 CC-2 Wages
  CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C - General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Banks Charges
 CC-20 Bank Transfer Charges
 CC-21 LC s
 CC-22 Loan Interest
 CC-23 Other Expense
 CC-24 General Maintenance
2 Information & Technology
 A- Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B - Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C - General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
  CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

3 Human Resources
 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
  CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-C Public Relation

 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
  CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-D Construction
 A - Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B - Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 C- General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
  CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-E Construction –Expansion

 A- Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B - Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
  CC-15 medical material (Medicines)
 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-F Certification
 A- Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
  CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-G Investment
 A- Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
  CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-H Sales & Marketing

 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
  CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Sales Promotions
 CC-20 Advertising
 CC-21 Exhibition
 CC-22 Samples
 CC-23 Giveaways
  CC-24 Tender Expenses
CC-I Customers Services
 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Overtime
 CC-4 Incentive
 CC-5 food allowance
 CC-6 housing allowance
 CC-7 terminal benefits accrual
 CC-8 transport allowance
 CC-9 vacation leave airfare
 CC-10 vacation pay
 CC-11 accommodation exp-allocated
 CC-12 medical insurance
 CC-13 medical expense (Un insured)
 CC-14 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
  CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)

CC-J BRANCHES
1- Al Dammam Branch
 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
  CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18HSE Expense (Health, Safety & Environment)
 CC-19 Sales Promotions
 CC-20 Advertising
 CC-21 Exhibition
 CC-22 Samples
 CC-23 Giveaways
 CC-24 Tender Expenses

2- Jeddah Branch
 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
  CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines
 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Sales Promotions
 CC-20 Advertising
 CC-21 Exhibition
 CC-22 Samples
 CC-23 Giveaways
 CC-24 Tender Expenses

3- Khamis Mishaet Branch

 A- Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B- Staff Benefit
 CC-1 Salaries
 CC-2 Wages
  CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 C- General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
 CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Sales Promotions
 CC-20 Advertising
 CC-21 Exhibition
 CC-22 Samples
 CC-23Giveaways
 CC-24 Tender Expenses
4- Riyadh Branch
 Available Hrs
 CC-1 Regular Hours
 CC-1 Absent Hrs
 CC-1 Overtime Hrs
 CC-1 Allocated Net Hrs

 B Staff Benefit
 CC-1 Salaries
 CC-2 Wages
 CC-3 Commission
 CC-4 Overtime
 CC-5 Incentive
 CC-6 food allowance
 CC-7 housing allowance
 CC-8 terminal benefits accrual
 CC-9 transport allowance
 CC-10 vacation leave airfare
 CC-11 vacation pay
 CC-12 accommodation exp-allocated
 CC-13 medical insurance
 CC-14 medical expense (Un insured)
 CC-15 medical material (Medicines)

 C General Expenses
 CC-1 Recruitment Expenses
 CC-2 Chamber of Commerce Fees
 CC-3 Insurance - General
 CC-4 Courier Charges - Direct
 CC-5 Courier Charges - from H.O
 CC-6 Entertainment Expenses
 CC-7 Office Refreshments
 CC-8 Printing & Stationery
 CC-9 Copier-Service Charges
 CC-10 Software Expenses
 CC-11 Travel (Business) Expenses
 CC-12 Travel (Business) Exp.-Boarding & lodging
  CC-13 Vehicle Expenses (Rent/Lease)
 CC-14 Visitors' Expense
 CC-15 Telephone - Mobile
 CC-16 Rental - Land / Office / Warehouse
 CC-17 Fuel-Petrol/Diesel/Crude Oil
 CC-18 HSE Expense (Health, Safety & Environment)
 CC-19 Sales Promotions
 CC-20 Advertising
 CC-21 Exhibition
 CC-22 Samples
 CC-23 Giveaways
 CC-24 Tender Expenses

CC-K Depreciations
 Depreciation Building
 Depreciation. Air-condition/Split unit
 Depreciation. Office Hardware/Tele/Fax
 Depreciation.Tools
 Depreciation. Computer Equipment
 Depreciation. Fixture &decoration
 Depreciation. Furniture
 Depreciation. Vehicles
CC-L Provisions
 Provision Inventory Loss
 Provision Stocktaking different
 Provision Doubtful Debts
 Provision Vacations Pay
 Provision Bonus /Salary
 Provision Decline Prices
 Provision Customs
 Provision Material transportation
 Provision ZAKAT

CC-M Production Loss

 Ceramic
  Porcelain

cc- n warehouses
 Raw material
 Consumables
 Spare Part
 Intermediate warehouse
 Body preparation
 Glaze Preparation
 Mixes Glaze& Engob
 b- Mixes colors
 Inter. final production
 final production
 Daily Glazing & Line

Porcelain

FROM NOV. TO DEC. 2013

Daily Body preparation

Porcelain

FROM NOV. TO DEC. 2013

 Daily Body preparation

Ceramic

FROM NOV. TO DEC. 2013

Daily Glazing preparation

Ceramic

FROM NOV. TO DEC. 2013

Daily Glazing & Line

Ceramic

FROM NOV. TO DEC. 2013

Daily Body ( Raw Material ) for

Porcelain

Daily Glazing Line for

Ceramic

Daily Glaze ( Raw Material ) for

Ceramic
Daily Body ( Raw Material ) for

Ceramic
L.B