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    12 views76 pages

    Cost Accounting Bcom

    Uploaded by

    Anon

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    of 76
    CosT_& MANAgeMENT Accounting: ECIMEN OF Cost Sheet STATEMENT OF COST AND PROFIT PARTICULARS oe [Tera wwe § aoe Gs Bock of maw materials psi Sorel Purchase of aw materials | exe ‘i Pe | Jinwaids / en Br a Lote ti Other dinect materia ued | xx | 5 | Taxes & dudies on material | Enpenses on purchaus | x X* bee Ure changes F special prox | rex x machines MAX Lose» Closing stock 4 materdabs Xxx Sale unsuitable materials) x xx Gale of scrap o} rnaterials xxx Cost 4 materials sald aCe Matprials retutnedl te Auppliers Materials consumed | Xxx} Xxx Poel xX Cost Pee | Cost (Rs) S UNIT xRX xx XxX Pua oe lie | Bivet Patime Love Add : Factory / Works Oveyeads : Indivect materials | Indirect voages | Factory sunt avd nates | Factory Lighsirg x heating Power & fuck | Repairs & Maintainence Brawing hice Oe Repreciation om PEM Fashory Stationery Trewrance of factory Wor Ke / Factory Cost Add : Opening Wor k-in- progres Leys : Chesing Workin og oy Xxx XxX xxx xxx xxx XK “Mlorks /Fackory Cost | ddd: Adninichasive oppice Overheads Xxx XX of je sue & Rater es pie ght nie Ha Stationery al He pants depreciation EAP of? Sabartion [2% Beal ge Cleaning xx i nang x xx 10g ch was. | Bauk 4 | | Telepoene * Postage xXx | Cost 4 production xxx x | ex] ioc a Atock $ ae xxx |xxx| xxx | a2: Opening aa XXx| Xx ! : | | ia: Closing stock yes es (ontop gets hole. | x | Rex] TM | ddd: Salling & Distribution erheads: | XX x | Xxx |Xxx| Galismens Interest om. clebentun Aes on dale of jnvestrnent, (Mn, discount, Provi ff Tnuome Tax., provision fn doulatful debts, Cedi and. Pruliminaty expenses waitlen fy | disvounk on tou of Aharres, divictrds pald., Transhen SO neserves.. + a \ es aa | | Diver moter \ | Dive Labow at xxx | | Administration spent my (KSelirg rene a 2) Pome Cost = Diet RTs ted Diet ex pees © produ os _ Car + dion = Werk tet * Administra ve wv Cor) 3 Re = 3t)550 TIPO af" # | BO oes Eze 2 cost producti = Cost jon + Selling (te) Rrponses @) prpit = Sales + Total tet = 60/00 — 49,000 =/2 ov ee ne , Cost B production, wt, ©. Find out prime ot, works etal corte 3 sales from Me following: Re. | . 2 tee i | Divect materials ae | | Direct Laboun 98,000 | Dive expenses S005 | Fociory eypense, ca eal Spice mpenber IQ) 000 Aalling & clishibution a LI PON Profi t 33,00 = (@) Prime cat = DmM+DLeDde = 80,07 + 28,000 + 50D (©) works cost = Plc Sapew = lr 13-00 + 30,000 ~ Ev ase] b) Hone Coane ® cot 4 P © 4 = F1,4¢3,/000 + 227000 = [ze eer ee LPO Ge DE @ totat or i ere a puss Ue) Soles oF odbet pabss [745/20 + BBO dory 20,500 uutte s prrduct A’ Se July goss Per ening veiwds, re a | Haale | ad hock of ato rnaterials | Factory over freads i@® admaiviseractive MO (e-0) Cae Sy waterals (DH Purchases | | eo;020 RAW MATERIALS CONSUMED | Cost Sheer fe the year ending 30 7 7 [TOTAL Cost | Cost PER 5 “Cork o& PARTICULARS (Rs) ia eer | ing Mock Low | Open 4 OOO | /.58/OR Gua 0 | | | = Croving atock § vee) [0,000 | 0.50 \ wuskevials Jog se 50,000 | 2-50 Bo G00 | 1-50 ) Direct Wages PRIME COST A) Fadwry everheads | Go, 000 |. 47 °° 5000] |. #5 FACTORY COST 115,00 | 5. 45 | jee) Gie Admriniehertive Sercal Boe oe Cost OF PRODUCTION (Eal-£iq)} 40,0] F.o0D Block sau waters (1.1. 2093) Stock yaw Waterials (2), 1.2022) Purchases Direct mn Direct ae fiery pens Doning Tie qe 2088, Kaho Ce mp0 units Soe product . The foteewing uere produced 2 = 10,00 2007 RAW G@) Dive Dire PRIME th) factox Facto Oo) Sfhice CosT_OF © Sellivg: Cost | gic a ending year _ PARTICY CARS 4 daw materuls k Opering Ato (H) Purchases jo Cle Atock 4 Jaw oectenfals Ral MATERIAL consuven wager, £xpenser, &) Divek Direct P RIME = cone Tachory epee, TORY Cosy ) hice F Fac PrPeVe PRODUctION " astrbtion et heady, "Selig Cat © Sate (eaipay Sealy the Wife KANNAN Ltd. gr | 2022 (cox oh Sea Cae: dso GRE) gytioia | 10,000 oo units) Cost PER ont (@). 1, 60/006 1, #0000 20/000 1,§0;000 | | 00,000 250 jo0n SF, Soo 28+ 500 H/w: = a = = 5) The “died cert data ar avatlable from, 5 Fellow a Srooks dor the year ended 3/12. 203) 4 1 ay St ree i Dived rredeved | 400,006 r. Divect Wage ¥, 50,000 6/09, 000 Pre ae | Selling J distitution overneads,| 22/00 Cu Administrative overheads 4, 20/080 TC Ic crn overheads 4/0/00 | Dire Non- Propo a cert Ahenk Sticatingy the prime 2 | Din f cot pales & Fach wor kee , production ut, f es value. ar COST Steet FoR THE YEAR ENDED 31 (2. 202! SI: PARTICULARS, (nl | Streck materiale 900,000 ee ae 4150000 PRime coar ((\-fi3) [GB ooo peas ©) Faden overheads ‘Aieicool 224) FACRRY cost (eat) fBrenreeiautd | ry 4, (1H) Administrative evertreads | 4,20/004 | s (25, 20,000) | ag Felning cot dace fn the books, 3). 12, coy > 31 ‘0D/Dop | ©7000 725,00 t 7 20/080 4 1 $0,000 Grok of aceouts prepare Or sheet Sy Stock # Aaw woteriel en {1-1-22) ¢ 4ow. wateviasls on (Bt. 1-88) w wuoderials firebox, 40 on puchase Sales § fate re oe ae ee ie Non- protective Direct “expenses Faclvey Over heads Adwinistrative Oueyhands at overheads —Lost Stet EET FOR THe y | 26,200 la. 990 1,100 | #2, 2000 | (4,200 800 (200 PARTICULARS — ) Factory over headt Non - productive 2xpenses PAcTORY CosT @) Administative overhead? Cost OF PRODUCTION wo Salting over Weacls Cost OF SALES @), Prait (6°) $9) BALES 56,400 FQ ,SO0 dations! ype forme spoon ve ©) Stok Seeds (1.1 22) Stock fest of inisred qo (211-23) (ntork- fn ~=prmg yew (tl 2D@ cet works C9 14,300 8, #00 &) oO tS) mokeriols Per ae hos Cee ee, gu purenons © Claing stork $ MaTERIALS CON ©) Divert Wage pire oxpens prime cet th) Factory over heads Non- productive 2x penses FACTORY €oSsT &) Work =fn— prog ress (opening) © Work = in ~ prefers ( cleving) Works CosT ©) Adwinistetive over heads CesT OF PRODUCTION OUeri ao we ee x 6 Pivdeted geod, (t) TOF Goons soup Selling over heacls ae OF SALES Profit (eas. 44) Saves @) pening sek finicred goad | ) You ane squirted J8 combtne 2X Arsiciag Ce eed profit fo” the duborwation qin Ahowsg ees @) Material cousumed b) Prime cost c) Mlorks cot } dl) Cost 4 production €) Cot 4 doles. a te = | Material purchased | &, 00,000 Soles b, C0 E00 Wages | 1,00 000 Diveot expenses 0,000 Cty ne aaa Lt iets eee 60,000 woaterals Fachory overwad Bo ohsud 207. on wage, | Aduiiutrrative everwods Js O57. en works cat, Gling & distibudion Cverheads ave c5y. on the cost Precuttion , ppt 4 as7 en cates. bake. oo 500 ow! Chest Hoek of sav materials le (E fe Add: aoe COST OF PRODUCTION Bcc coe : Salling & Distibution overheads | | 46,000 {25 foo X4700/000 ] CosT OF SALES 5/00 ,000 Protit [P%ee x 20/000] 1,00 008 (Galaucing figure) | 5 ® 5) TOTAL Cost | 1S (3) 40/0C00 2,00,000 I+ 240/000 60,000 >———_—_ MATERUL CONSUMED 1, 80,000 1,00; 000 [Ofveck \bages Pivect expenses PRIME CosT Factory ever heads |» 207. & \oages 20/iqo X 100/000] \AORKS COST (20; 000 3,00 , 060 80,000 3,Q0/000 Adwiuishative . expences Ai [25 7: on works, west, 2/00 x 2,201.03 oe SALES 6 00,08 ea a ae department ef o- CPmany ae ey upplied a fpliowtng date cia the Aupply - 4 81000 unite 4 produc: ee “Dive pte --40,.000,tones @)./ Sai Direct Wage. _ @,cx0 labour hours @ Zep pe > hour j / OveRHEADS \- Variable dpe > Zi0 per labour hours Aalling 2 a0 ger ut Faclory —> & 1,00 000 ofpice ®% 0,000 &. Fixed Propose a Motemeut Anos he phe Jobe sfc which ull jee a. profit of 8575 0m cork. (sot F*°) SS SHEET @uiput 2000 wut) a : TOTAL Cost | Cost FER 7. ~ tes) | oe” \ 8,00,000 S per eee ( 8000 «®) oie te weg 4 €2/000 200 ; _——— a tel a) peRimMe cast |6,00/.000 Boo Add Factory eur nesds Vantoble (8,000¥ 1°) 80,000} Fixed 1,900,000} 80,000 a0 st Factory cost 3,80 000 | 390 Add: Ofpie ever heads (Fixed) 0,000 |! = a (ost OF PRODUCTION 00/000 4oo Add Selling ® digtabution overreads fee JI (2.000.%20) po cNN ao Cost cn coe oF SALES 8,40,000| 420 Add: PROFIT (Bal. 49) | ae (297 on cork = 8401000 2/00) Q, 10/00 105 a j= itt Pros “e SALES 10/50 ,e22 5as Ta pa pe a ah com » factory cov precuctn. 4 pat Beam. olor fstatne Dive materials ate | | Direc — (alages 30/000 2. 50° aga. for poremen 2° teenie Telephone charge Fokaye # Teegear Salamen Kalane }s00, Va os ee \ov0 i as i | pees Qsoo Sopons & Ponescals ae BA YY sont pour 7 Trowapes 1 os ‘<¢ cDiccuyst en. aad ov osten - h “a : jation = Facing PO Depot t ae —Cortusmable shore Be Masog lon 1 _Biredors fee's a Tele prove. chaos oh a Posagg # Telegram a Salamon Kalanie Favelling expenses “Abe are weuke Casas Sales MborBage ouvoords dividend 1,849, SO @ Ste 000 Cost SueeT (STATEMENT OF Cost AND PROFIT PARTICULARS Direct materials Direct vonage PRIME CosT Add? Factory overheads * wlags of joemer Electic power Factory tehling Factory Rent Store - Keopers wages Oil 4 Water Ropatns & Renewals of fromy plant Factory plaut Qepreciotion Consumable. Ato m Alor KS Cast Add’ Gttice & Rdreinisheatite Ole PARTICULARS ie) ne = wy @ pr" ‘ 500 ee: Directors galary a | e las | Telephone charges a Y | Pestage G Telegrams | A {tons | cost oF PRapucTION \ 53 as! y Add: Selling & Dishitadion overheads Ce ce | Salanian 4alary Jasb U | Travelling expense he, s | Advertising sh Re Warchoue change eee v \ Carriage, out words | | Cost OF SALES a. uctig fqr9 r zs s ee dents fave been obtained reg, CO Ply Lia Be < j z Seok 4 08 eS ee) ¢s _ Bek BA eet ; 3 a at aI, 908 Pivot vege 3, D0. asd BVO. 7 an LTD: FOR THE Veg, Cost SueeT OF RATASEK “ess oe Baped 3112 2030) ere PARTIULARS | (ray Pom a <2 materials 3 Operng Akouk of 2010 ¥5 006 | Ada: | ee rau materials 66,000 | Expense om purchase 1500 ots | a ee os* 1,42,2%a | ae | Be Closing. tock of saw materals ( MATERIALS CONSUMED ve: aoe Add: Direct eae PRIME cost, Add: Works/ -factory everheads: Indirect Wages Factory Rents , rates & poner | Depreciation 4 00 Works cevt a Add: Openivg work-in - proges) Low: Clesing work «fn prog WokKs /FrcmRY cc ae mint ® opie meres ‘ce Reut & Taxet (cost 4 Production ) ee Me sng atock of piniihed oe Ade Opening $ Ha cods 44/250 [44/220| Ff Loss: Casing Hock § finite eco) | , ae 143/220 gst oF ons SOLD Cc fags Sang 6 dete 2°" Conuage ae Advertising a Fravelling 229% — 55/7 | dl Propit (eamvang 7 s [o525) basi SALES Qt/o4/ 22> Mopute «8 st = Mareriar i SEARPOR Cost. ——— Mates Divect Dodirect (used for (wed a Susfallation) « | Ea: vow materials. e Maeral # er re thing be stu ® p-Re-paing 1 Re ENA Laver (Repdory aos probich tasters) Seek ga. Miniryrs (masuog vain aust ee e Mosamaneuan facastig Ma 4 y ne PNCIOGE Level S 6 Gonexreponse-usage ( aciyus) * Re - order bel = Mas imum Consumption * et Minimum Reorder Peried - a. Minimum Stock Levd = Reordering beuzl ~ ese "4 x Nocmat (Normal cons emnption A Reorckey period) - 3. Maxi 5) 9 ) Danger Lael = Average, x Maxi num Peer 9 consumption fer emergency Es Prey, jeas Vacs 6) Eo = Where » £0 > Economie Order Quantity a > Annual Usage & Buy irt wy per Order. gt & cm Cost per unit - S > Gtorrge aud “caring ) Re Cok per unit. PROBLEMS | Caleutate veorcving level = fyorn) the dplincing | Lafpematon. Max: Cououption = 500 per- ay | 3 | a Min lonsuuiption = 400 tuaits per day . | ) Reorder period #1, JOd@> au dish | wat i®) \e Re- order Level = 500 ¥ IQ) = G00 units, per (a) Coluott vininuwn Stock level, Wee owl, Reordering Devel & Averag ~ (a Aaiiag engorged cee Max. Cousumption Bate getaen | Nerwal conaumptor = 1Be 190 Unite per day Qo -order pened = I? te 15 days. Record. qpautily = (500 unite Nowmal 2 -order pericd = (2 day: Ns RelA M pe- F ne -ortefitgel mata ae J ey = ISD KIS = aap wuts f. ny ii) Win. lok fevel = 2a = yal) = 8a - 1440 aur8 10 wuts. 1) Max. Stock pl eee 1500-( 100 x10) =a 3750 [000 OF50 wait. louse tec) © Material A J Uded mt” dotinss, Max useage Sx a month = boo unite hoin ubage ie a with. = 400 Units Foor utage ae a rherti = ASO tits. de Lead time (Re-ordevig peried) MAK. = 6 months 2) Det min. = &mentts ee order apauti ty = oom ee Max. ~e-order peried for 4 ea @ 2 Crab aah Pediat | censuy Calewtatc A) re-order period tewl, £) min Re = oe Max. Rik laelG. Cease aes level , D) bn Bick welsh) Danges Jeudl . ae wo Ser: a) Re - order level = bOO ¥6 ™ ah = Spoo wits / , Elie ES: ®) Nin. Gock lewd = 3b00 ©) Rox Stock lex fai +0 Yok boo d) Average Aock = leroctab-t wien may ) danger level = 4 so uuits <1 = 40 7, —— G) Bn a company y weekly minimum EON aah consumption 4 A are ac A FO wits vespedivety Re -ocder quaustity Mos pred by the wempainy Rie coo, wu aa maternal Ja xeceived within + tb 6 weks offen icsu Supply egdex, adolf vain. evel & max. Level of wotonal A: FS Xb = 42 wuts 7, a) Ro order evel ) Min. Stock lew = ¢) Max. Stock led © Compute the Various - Stock qu? level fron 0 delioving data. age Max. tonsumption in a moth pe = 300 unity Min. Consumption u > a0 wit, Now aera Noocmal vsaqe tn a mewth = 88S unity iv Me Tine tag dor prousrement materi You ° Max. = 6 mertie. a min. - & monks. cor F w Qosdiorder autity 4m wits. © b : fa gw @ } Ss 2) Re -order Seval = 300 x6 = leon 7 % wn &) Minis Stock led = 1600 - (eas x4) = 4004. C) Max. Seek wet = goo + #9 - [a aoa, a) Pecrage sinck ca 2A Jb Von lpttenisln PREY “e eawnctse _ Re -osder qyoulity—> A — 1800 fame ne AA t4 /B~ S406 wees Re -order peril —> Neco) (USA “ieaZags 2) CONE Fag 5 ogee laaa 18D Units - => > 450 uni Yau ae required te calculate the folinoing for ace | (B min. Stock evel - cemponenis @ ue order Sovel 7 () wax. Atock ove, @ average stock Saved. sa () Re-order Level : A= 4 x4 B= 48 450 x6 \ = 1800 /, = 9 400/ () Min. Sheek Jewel : Az 1goo - (200%3) = 900f > | | partialars - YA a meen ering Noe steam Ne we Annual usage = 000 unit A x Cast & eraterial per: wit = 2 re Cost of plasing 9 wecehing one onder = 260. @) @ * Annual ing core op one unit = 107. in ni carrying g Onere =| 3 = Rae Sel: = £o@ : Fird out the * Ordering # Inventory comrg cat > 207. ef, average S £OQ = Annual vwvertorg 2 cot —> S19 per. order. 3000 X12 > = 36,000 (232 uP 3 ol E0Q = 1000 unite 7, No-§ mrdecs per-yeot= 36000 = Bhutto. You are peared # Yo eampulz ‘the EOQ and the preanentt gp sthe OTe Jin terms of days pom Z dato Ge" below - ; joie = 80! roan ca ah a a SAS Ordering wok per order et Ve e Storoye # casry i" a 1 Ae ale 2 (8a00 X29 4.000 000 Bee Ge ies £0 = 2000 uuniteg, ee \€ Prequny o e terms 4 days : No. ordey pa = ——__ 0” From the Botaving information’ Coleutats (ay @ @ -oa @ Re-order level, © Min... * Normal Sead 150 units per. day. * Min. usage 00 unit per. tay x Max usage 200 uuite per. day - K Re -order peried sv to bo days. # The anwiad usage Je es hs MOH Gp purchase 4 4 @ tea) Per fered x Cost per wut a tea x Garegirg cot th, NO feaiPrBe Bula EO = | CAP a a = 18 (50,000) (102) ei aa (12/100) | = # [9900 uurtog. b) Re -order fovel = goo X 60 = 12.ooounite 7, ou ©) Min level “= 1a000 - (150 x 55) a 33m wilto a _ @ Max- tevel = 12000 + 10,000 — Ss (eo x 50) = 9,000 ~ { 5000 = 1,000 wultoy fH) (oleate « a) 608, -(b) Mae, Sovel (6) Min leat a (@ fe- order evel from “he potas cote Re-ocler pered > 4 om cmabe ee Min. Consumptin = —> 70 unite per week Max: Cons unaetion > [oo unite par wack: Anrval G Cost pew uibwysaee Ordering wot 7 Fas Thueniory cay => eof: 5 est value. a) £OQ = 206029) _ J apoooee = 3000 umiteyp WW) OCR § Dei. vel ») Re- order ©) Min. Jewel = ae Ader” db PRieing of Mareriat tase: 5 it § ae Gor CCF IFO, [ftrst—in out) Sptals CPL EO: (bark Tn. Hivot. ous) 9¢ Simple. Average method. A Weighted Average methad 5. HIFO. 6: Standad Price Method. 1) Bae stock witha FIFO Method. pa a i | gsouee PRobtems | write down the (Daprom “tre particulars given below dares Lida 1 olen $e the year 2021, Jan. pat | astioallas ea Opening Stock }100 units ak ‘ | tyached aeopace at | % a4, 0 tach i its L | Tse wo FBO We a : chased ‘fo unite SO |B Sona i |p ve 12 | Tose hoo wuts - ' h- a Puchacd 1900 wits @ % 25 #aCh @ 3 do tat 15) tt | Teeued m0 wulte : Teculco Dae as | Puchased |Dountts @. aa oq | Tesued yt || Adopt the EEO Method Ie ve fog te tac Account (Fi Stores hegder Receipt base | le ‘co | Ran Set Stock Ledger Dok) Particulars | Receipts 021 Jaw 1 [Balance bid Purchases Tasues Purchases \Tssue Porchages pon \ ch = 1950 ep, uits, @ Feb 42 = “eo 4oo wis @ 2% otal 3 ; a y bub "Oe es ae | p00 wits @ Fe per unit units @ 2 6 per.unit | * ao | 2 Ne | ge. |, 40° nog Ole a aaa | boounits 32 | Ty dune ee a) Stores ae Account - F. ian ere jee ess ast Rs [Se [esi [re | 600 | 5 | 200) | 400) 6 | a4e0 Rah Me 1 [Pacha 6 | Purchases ae page. ooo |S {3000 FE as0| 100 | 5 ee |eo0)| do | Tesucs 22 | Purchases |400 % [2800 Qs Qtovex Ledges Accomt - LIFO Methey is ees Pyne | Salene | Pa sr] =e Pa v= Pe [| 600 | > tle alee 0007 Aco | 6 |24ee ‘4oo | & 2 o| 5 |asno wo |5. \asd) ico ie fel joo} > I" Boo | 5 100% doo | & 300 in beep wits @ 25 tach = F500 //, @. Frm the filaong. particulars, prepare tors Sedge. 4 adopting ; Atmple. average « vaighted ouerage, FIFOrtie | Motrods % preing waterals issue | [Bok : | S228 @ x10 Re wt lagun 1 | 300 nits ji | apo wits OPS 12 Raabe 400 ito’ @.8 per BMD Is ib} ; | too unite @ RY fer wit a) Simple AVE! 2) Wleisted oe Metusad ad beeclaer Actowict Recelere ate | Re to | Sov! 1a | d450 R | Porchas| 400] i | 4402 | ts]. Teves | — | | — | oem | et [tae 6s Ie | Tasves Ie cape ieee 13.5) |a#0a | 600 [z- Sa) 1352 | 500 pastors propos Om “ta ‘ 6-5-28 7.5. 0a 4.5.80 1 Sade 5.88 \2. 15, 5-88, a) Stora Ledger Accoud — Simple Aven Metal lias et t Si z epee 800 tits @ ie 3 ; Paw a 100 wits. Ga) Rata cam sits @ xy ES AaB bonis, —> leo unrts Pesved > = iis @ ze Porchased CEIP TS Poti] Re Rote cx Account - WelyMed = ol ages | tame Tsai = [O¥y [Pas | Re- fety | Rete > |= oe a et 2 lGeo|4-2 |aas0] — | — | — |!) 4-2 nd - | — | — |iaco| 4-2 |=040 \ que 400| 4:2 Pacha Iikool4-2 \as20|- | - |- |acco| 4-68 wo of ge es a) |. ek 1000 | 4.66 | 4620 | 100 | 4-68 l4oo] ¢ |aqoo] -| -| ~ |4m| 5:06 ‘5| 8 |4000|- | - | - te Were po E Cloing stock = loo uits © % ba47, ee Be | Pa Ls Meeuil | he Labour CesT Labour 7 a ‘ \ Direct Andivect \ ( direetty juvelued (Helpers - sweepers, Bis uatdmuen ete) sack Labour Coit” Metted: ethods Measurements habeus Tomovey : ® Average uo. gf employees = far OU | si term i @ posto, | 5 «Noa snp Pe etre the eraautdation iia @ pericel XI00 Average Mo %. Puupleyecs ding a pened 3. Labow Turnover on Replacement Method : pe Abe IUYIOyER on CP latency geAciaad Re ut Ne iv 4 Replaced pes i? ° _datag 2 ped Pig “aay ae ie, xX 100 « 3. Labow Ternover om Fiux Metied: “ody Org oupbiceateht Mose captyes, Flu os dullng a sl eae Awage weer PSL oat dissing’ a by he ne! © From the feliaoing a ba ca department, Caludate La Y by “applying (2) Sopauat placeniend Iuetiod, (0) Ei wethed - Nb sf agockers “aA She pif ol > oc Ke At the beginning the wow ~ gop = 4" At the end $ toe month jg as yen Lgeng “tae — neva. Vis ey kerd nr” ¢ were e (ehh) " + eit, va io % tischarged aud 150 were Hecnutted OF he wet the “uted « We OF Works are Heoutted in the sacaney of ow % G " [ ay a at i pas while the vest were for an : eee oy £xpansion Acheme. ah oe : ’ AY" ay ee aoe = | 900 #100 i, Ne ete * Oe me =/ teo0 a) Sepasation methed = 104-40 i, stb 2i x0 1000 Jar] b) Replacement methed? = Be xI00 = AB |b S7. CO), Flux method = (10440) t12 joo 1€00 = 15D AID ..x 400 (= OO RReTaS (600 {000 fom the premry argormation Calcutate habeus tun No: & warkers ot the beginning of ae “he perical J = 2600 e& No workers at the end of the oS ig oes Duting tee ‘years » 40. workers Uff wolile [eo are dlischaiged « 600 workers Ue vucvuited during the a, ea piler yon gy these, 150 workers are necruited TH the sust Cle ngeg an account ¢ vacancia and an exparion sclhene Bi Age vo engin + seats 2 FF = a) Separation metre = 40 tb x 100 = [aby] Agn0 LI82 x00 =| B15 / 4080 " b) Replacewert method C) Flux .metied =. 280 — ates 174 PRoeLems © Calewate normal aud overtime wage pament (2 Ee wcartonan from the folisuing dee mente ; +p Normal voortlng Moss ~@ per © Qaveday — UG Red Noornal fate rupees Dike Th Quertime rate — upto UpIC A here 3, Monclay . hes day | a ' ey d ie a day. 4 ti tote Der ads : & a at doibin Yate a pe leardey | to | Tyel arurs Se @ week at eg “nate Hever 4e, Aovrs din a wet, a double. rake... wyhichowr 2 more fe bonftiil cthe workexs Set Satewert Acie eventine dreds A = =e 4 i | — ] re || Total A Norwat ver time hous Raps | : oe OH L looting Sit aly |) Poul, a Tota Monlay g | 8 = =m | a “Toes da 1a & \ iS Weduucloy lo & (a 1 Thosday to g \ hj Friday 3 & » &— Geday 4 4 a4 a = | «ae tonsa 7 one g ee. ain (ages de normal worked Rous > ae F Pagal dor “evertiine “worked “form: At singe sate (482) 2 At double tole [s ka) =a eure Ladies) = at normal working voagys = 5x4 = a = marae B) Calculate normal ovel dev tine uniqes Becerra from the fpllncing ante Days | Hews worke Narraal, working eure = @ POSS Pet ne i em ge i Our time, tate ope LoS b. i sate * ever 7 at daubs 2ate (o) Hab lB ry tation eh apes Klages for “normal wacked * foun og ave Uyes for overtime. worked livre 3) at sinh sate. 4x5 a0 a bi 4a, = 3x10 = 30 oe t Ww ion g normal wor hing hore (48 *5) ayo ¥ Prats everstime wor king GW =3X10 = tr 3 ©) (ateatak ab nernad od one Os pal < wa workman dyom the splloving "S ( il ea a Nor mat Wor ti a Mon? & see a Normal 2a = & 0 per how kled 4 un Overtime Aol - Reube the wuat Day bo ee re Bits Ke = &8 a GS Wehee every time frors ii = as ey Pa a) be: 2 pa hice Dayar | k ee ate. ae : © aA 2: basubg aes ) Bi Lotbrisra oe U/ AYtor§ DIFFERENTIATE eae R ° " ——— Se @ Cateatati soning he () Staignt freee vate ehie (2) Taylocs diferente pice rte den fotloxing depute Standard time por units = 12 mins Stardarc| wite per Hor 2) Fbo differentials te be wed = [eo] & )ieo7] In a partiouay day is & hors , workers eee, Go its & Y prrdved sp units 4) Woy iva |. Lewl_pa mance wer ters: Stavdard pwoduetion Sad la wives = | anit XY under from, * Standaud proluttion par Avr = 60m — Suni — a 7) Standard production, pear doy, = (BX€ = 45 units Workers \X” produted 20 units = “Eclat | ‘ édandard » | hin ker a proluced $0 unlts = Aon me | Calowlation @ Pete mies ae Bloudord Role per imam = Sto Sthaigict piece vate ae Low piece sate delow the Side Straight piece rate X Lower al we . . = 19 « 82 = Feo Re Rear aot High. piece «ale (7) Abme tre 2 8a. ree chien + Shraight piece tate x ap iff crovtat = TQ x hae 80 = RIA. 40 per unit B) Some i) Earnings J workers under’ ‘shniglce piece Aate ee a e mo 4 b weckers % Ghaight | se. To xeliapetaun they gas eg yas 5p te unit = 2 600 hors under Taye differential ai) Korvings path ie pete sods ayer” oe % 5 ke < Earnings = Procucion tf eo ai ins Pee \ Rete system: \ 5 \ \ ky2980 % TbO me gags VY j= L® 14-40 = ZAa0 7, on “the footing pactauters , Coloulele the garri kexs Ak B under Straight piete vote a Bit jete sate voystent Standard +fue allaved, 25 wuts ak eee dime vote PD pay qpeerty i piied © Hf nie a oe a a B0/ ef place wats when below stirdnd (5) Po 1)" ot of ple xate at er dle London ot Za Tn a day of 2 Row A prodted a 15 unig § & B OD units - Catetalion pice Te % ; (an tandariprduction fort wen = 3p weinibe Ne wb a Btaudaid production ge 8 hous = "Ba = 2 re i # B= 0ounite Pa. ght Role. per fou = 2 Y we BZ Straight Pieco Rate = —_ = Rsi8 per unit a2 ga- 10! i 7 Finudary 8p. iy je ew piece sate i 4 6 Per untt above High. piece 4atc = 2 x lao = [oa Re ma] oe - ihr 2 freee | Coloulation of aunts workers ¢ \ lation of Fawnlogs 6 OEM . We ioe Stondane Graig piece tale ayste! = 050 X@ -[z500) Tayler liferertnt pice sake system Ge. production = oo units = AD KAA Actual pecdudtion = asp Unité =[zeeel \y. Mervicks Mubiple pe ed, 6 3)/ a eeoaecma Sy at the efandard —> (197 the standard —? 1307: ™ © Catestate Ha Warnick, Multiple plete Rote ayton sarang 4 works A, Be aajven the fpunsieg Standard production per day — ep units Normal ple vate — wot per wit - par toulat doy : Hell peter ae kborter A“ oudput = 120 unite Leeks} Perforwana = ABH — ie f Perfrnenn = ASH Sie aa]. _\ SU gaan 5) xloo Wlocter’ B ’ o_o o Output? to “duis Level S performana = 140 1p ie ye Wer ter “¢” u Output = [60 units | Lael = 2 Meee” Ee Sy when & \ tee os Eaerings § Klor kere: | At th ) S * ¥ Worker A’ ee set Normal piece vaite ts arpphicalafe below 8%. So, Al Performan is go 7 = Unit produced x Nenwal piece rote = 120 X 0-SD =] 260) @& lAlor¥er ‘B = % norwal piece 4 t07- g pala is app&eable f ont foe ey Gye Bs perforant Geass 2 7% lunges = Unit poocluced * Norma) piece vate ee OB = 2010 Alia. 2 TE Morte Cie pas 120 /: 4 Norwal piece vate a applicable. So, "C's perfermane ds, 106; 66 7 hehe above 1007: - wages = i rl Reecwad plete x 120 = ho x 0 lee ele f afi | my | ur oi) _ yor! ue OR fetlowing —paviiaiioxs are appticable proces ssi Time vate @® High tuR 40 units per werk BS per Move Bar piece wate above tre hgh “eh daay S65 per wit a Pie ars ieee fon workers tay A 2 35 units B= 40 unite C= Al units D= 5 wit ; Caleuteute the wsnges ge workers under Gant's tap Bonus plan , bs & Undal Gout oe Bonus pan) Wilder coq ae | spscoriained % (A> when output ee 4 se ake \ auteed time wnges I? * y \ Sq aos fe) > when te output, Ante + 07 Bote tiwe Ce Se Pe i ae art Level $ be ffrmante = _Achiad output Prardard cate 7 & ae x10 = 8F-57. B=, 40 xwo = loo7 \ oO fee Al x (col 0a 7 40 DT 130 /- 40 ef workers: Eqrning Earnirgs 4 Y= belo savdard performane arty firme us2ges x5 = [x a0 | AY the standad perporman tc time (a yours x B+ se % a0] the landard, jee vote C= per formants above the % ee nits = 4) bs x 65 =fP86 65 oy alkove tre Adual time {or) sit ee 6 hou, | Ride Rate per hour es (goo & > /Sterdad tne . > hous. | p. vl = 6 KO DESO isbeine) SMO Fe (00 Se T.)+ 2 => Bledive doutly Jolt q aie = sesTotad, 2a RS a Actual fine & (en 0-818 per hour Rowen Mphaw. @) Gtaudead tiwe 10 hous - No uyite 40 be complete oh ole 0-45. Time takin @ Meus. x (aleulae 2 workers total 2arwts determine The ective as Rowsn= pom, alo pate 7 f 4b erst per four - = errings ander Racer pants TREC) sa) x78. | Foor THR +( ek ae oe a 2 tiwe taken & Actual time p> Rede I g Btandard firee oF Time allowed Be x 07° + eS) 8 xO SE HOMES Ra-4o Hh Ne Rode workers under Roo plan Total Earnings pez %0-30 7. Pajuad time tan 8 : Calculate sarnings $ the worker und A. Haléay premio plan Be ee lars Time #2 allowed = 4s hous. \ sive. Jalen aa rows. ute per Mou = ade \ TxRt (s-7) fox + 5 (4249) | nN © Catauate tre sorni ings of the Worker. Halsay & Rowan plan P esc tardard tre - 36 haus Actual tine - 30 Rati per Row — 10 et ois plan: =) TKR + SO (s= +T)R = 30 Xt0 + p. ( 36- -30) x10 = 300+30 - a5] Rewan plan - a vid) MOP S 7 eR ‘= TKR s = 30k + (2822) 20 x10 36 Sacre Ey, 12/9/22 UNUM OVER HEADS 1. Fixed cot a. \lavialols Al 3. Sami = Vom i Selling & Diatribution 3 Adwinisratton- 2 ® BASIS OF APPORTIONMENT | | | Cowrteen expenses. | Depreciation ef plant Machinery Trawane i) plaut 4 Machinery Trswane 6} Siock Materat Harding changes hlel expenses Tndivect Material Thdivect Wages 3 Bald to. plant Treuience 8 bul Sth} sxoceeatton vision Creche expense Employers anit bution te Employers Contin 4 Stores expenses. Sundoy axpoues. Flos Area. Light points. Floor area KWH (Kilowatt hows), HP (Horse Power), Machine ous, Value Wee Trawane valur of splat 4 Machinery Value 4 block Value s medteriot Numbes Gynec | Bivect Materiad Divot — Wag, No: 4 employees. | Valin plout - ot * Building, Prose ave. | Nog empl | | Sealeace Tae eee 2 Totes | Reduction departinent | es S Siva Rents & | Fleor ow j Rater | Space Te | a ee | Indivect | Divect \500 Las 0] a5 a St 5 OA indirect P kxpenses. Hen, it ix tneludec iin the olictilution ummialy.) => Nowe @ X y,z7 Gat divided Sto 4 desdmads A,B,C 9 penal iY dent D & he Service Aepotmrent - “The actual cout for “Me patie i: a } A sm — mployees Contibations - 90D Rent Rotes ODD a a - 24600 4 Des A |e yd ea dn 05 yy ae peck of fue vision ~ ; ie Fire inscuans Aespect on Stock fe ~30D9 3850 | lem | 1250 | 1060 | 18° ya0 | 1080} ld | BAO | “2F0 ae lee | fl @Pin\ ake, | 00 2400 | [800 lQoo 1500| 400 | 600 = HO | 240 Jao 5400 | Alb | [bao | 1080 ay) — = booo 1 31800 ia a 6405 | 4315 N Vv “fro Enginecrig company for Me! ear ended i, kis i y 2 pis pre Shae Trek mpteya als) 3000 No g tapes 200 (G00) Electricity (kilountt 4 F (281000) Ms ptt e a Asset value i (ade, o a e0 | area rea occupied (70) 800 | boo The 4X Pens eb. ad 6 months . Stoves overheads = F400 + Power aes » Electric ght = 3 acd » Labo Welfare ~~ & 200° - & sation on, & 6000 « Repaiis 8 Maidens — 219 Gereral «xpensa ~ Ree. + Rant | Tara! rR bo0 You ais. seqpired ub prepare a hore: distib@tion: dunawaiy 4 we depavtrrent shag Fly ee Oe eR as all ee necessary 3 A\lo Piet wo, Seenday Distbator w @ Calulati the overhead allocable te Jprcducti depadment A ly 8, Frm te fretting m There aan 2 Kerulce’ departments. % Ol Y¥+ X vende ss fu the 4ate 3: 8aud V we, BER pa senders service jo Aaa the otto 4:1. herr Pe ot as po pm eine ods picts wilt be pray ve Asai Ai800 f ‘ Be X 24,600 4 \ x Ear, Baer ae ib Y = & 10,800 Seco TRIBUTION QUERHEAD SUMMARY: , 2 91 [| Berticatavs ba | Pavone i: Aw | 2a * See | Overnands ab \per | 2 ae Pe | 4/05, 800 44, 80 | 84,00 936 ba4o |) ened a . 8 | (255 | liste Servite dept ¥ | ote 10,800X712) (io1sooeho) 6¢, $80) ® A factory fos 3 procluction bere dept 51 FSP he everveod oak Oh tach 4 Aepoutment axe as Under: dopt A, Be C and d he HEAD pis TRIBUTION OVER PRODUCTION DEPARTMENT | SERVICE DEPARTMENT 7A (ra)| 0 (ns) | Chk) | St (Ra)_| S2 Crd) © Ai seogy ah ea, Al ee 4\ Wms Kona owe Produdow decrOned 4 raat Geaerey Aut op Pel 4\ OP portend to tre ymtent opin || ee oy) om X000 017) aoc? fal aL Z a> Poon ny (sexooa/ar ar x00 017 * o60g ‘ a7 %00/a17| | o00% Inawnenreddy haywigd wad 50 L507 104aWipdB aos SAUFBN0 Nouns LsIG KawONOas UMS INA Waly Ly —s %b/a/ 02s : ore Mopute -¥ fa oa Finaiictar STATEMENT Anatyers ne P SS : K | Ratio Anas vais: It Liqurpity: Ratio t gov rs fv 1+ Cuunerct “Ratio = _Cueuct Reset 5 Curent Liability 0. Liguialor) Quick Test (yt = Higuid Ascets eu Acid Test Feetio Canter? Hiabilitia ae é « Liquid Agcet = Cument Aoset (Chee: | Prepaid E xpensa) oe ). 3, Absolute Liquid a Absolute biquid Cash Posction Ratto (cP®) Curvent Habilitia Absolute Uquid Asset = Canh abv Hands Cash at Bank 4 Marketable beturtiee @ Ge eae a \ \™ TT. PROFITABILITY RATIO : | : Grew Profit ae oP , Net Sales! : (4?) a

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