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CDM Template

The document contains various cost sheet and budgeting formats including: 1) A cost sheet format that calculates raw material costs, direct costs, factory overheads, administration overheads, and cost of goods sold. 2) Calculations of product costs under traditional and activity-based costing showing allocation of overhead costs. 3) A flexible budget showing fixed, semi-variable, and variable costs at different production levels. 4) A cash budget showing expected cash receipts and payments over multiple months. 5) Formulas and calculations for break-even analysis, including contribution ratio, break-even point, margin of safety, and desired profit.

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Rajshri Saran
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242 views9 pages

CDM Template

The document contains various cost sheet and budgeting formats including: 1) A cost sheet format that calculates raw material costs, direct costs, factory overheads, administration overheads, and cost of goods sold. 2) Calculations of product costs under traditional and activity-based costing showing allocation of overhead costs. 3) A flexible budget showing fixed, semi-variable, and variable costs at different production levels. 4) A cash budget showing expected cash receipts and payments over multiple months. 5) Formulas and calculations for break-even analysis, including contribution ratio, break-even point, margin of safety, and desired profit.

Uploaded by

Rajshri Saran
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Cost Sheet Format

Particulars Amount Amount

Opening Stock Of Raw Material


Add: Purchase Of Raw Materail
Add: Purchase Expenses
Less: Closing Stock of Raw Material
Raw Materials Consumed
Direct Wages (Labour)
Direct Charges
Prime cost (1)

Add:- Factory Over Heads:


Factory Rent
Factory Power
Indirect Material
Indirect Wages
Supervisor Salary
Drawing Officer Salary
Factory Insurance
Factory Asset Depreciation
Works overhead Incurred

Add: Opening Stock of WIP


Less: Closing Stock of WIP
Works cost / Factory cost

Add:-Administration Over Heads:


Office Rent
Asset Depreciation
General Charges
Audit Fees
Bank Charges
Counting House Salary
Other Office Expenses
Cost of Production(3)

Add: Opening Stock of Finished Goods


Less: Closing Stock of Finished Goods
Cost of Goods Sold

Add:- Selling and Distribution Over Head:-


Sales man Commision
Sales man Salary
Travelling Exps
Advertisement
carriage outwards
Sales Tax
Bad Debts
Cost of Sales (5)
Profit (balancing figure)
Sales
CALCULATION OF PRODUCT COST UNDER TRADITIONAL COSTING M
Products
Particulars
Product A
Direct Labor (Raw Material)
Direct Material
Prime Cost $0.00
Overheads $0.00
Total Cost $0.00
No. of Units Manufactured 1000
Cost Per Unit (Total Cost/ No. of Units
₹ -
Manufactured)

TOTAL OVERHEAD COSTS PER CATEGORY OF EACH PRODUCT


Products
Overhead Cost
Widgets

Total Overhead Costs $ -

CALCULATION OF PRODUCT COST UNDER ABC COSTING METHO


Products
Overhead Cost
Widgets
Direct Materials (Raw Materials)
Direct Labour
Prime Cost
Total Overhead Costs (Under ABC
Method)
TOTAL COST $ -
No. of Units Manufactured
Cost Per Unit #DIV/0!
Difference in Cost #DIV/0!
COST UNDER TRADITIONAL COSTING METHOD
Products
Product B Product C Product D

$0.00 $0.00 $0.00


$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
1000 1000 1000

₹ - ₹ - ₹ -

STS PER CATEGORY OF EACH PRODUCT


Products
Gadgets Smidgets Smadgets

$ - $ - $ -

UCT COST UNDER ABC COSTING METHOD


Products
Gadgets Smidgets Smadgets

$ - $ - $ -

#DIV/0! #DIV/0! #DIV/0!


#DIV/0! #DIV/0! #DIV/0!
Flexible Budget for Various Productivty Levels
Productivity
Particulars

Fixed Costs Amt In Lakhs

Total Fixed Cost (A)


Semi-Variable o/h

Total Semi-Variable o/h (b)


Variable o/h

Total Variable o/h 0 0 0 0 0


Total Cost (a+b+c) 0 0 0 0 0
Profit
Total Sales 100 120 150 180 200
Cash Budget for the
Particulars Jan Feb
Opening Bank Balance ₹ 0.00 ₹ 0.00
Receipts
Cash Sales (10%) ₹ 0.00 ₹ 0.00
1st Installment of Credit Sales (50%) ₹ 0.00 ₹ 0.00
2nd Installment of Credit Sales (50%) ₹ 0.00 ₹ 0.00
Asset Sales Advance (Vehicle) ₹ 0.00 ₹ 0.00
Dividend Received from Investments ₹ 0.00 ₹ 0.00
Total Receipts (A) ₹ 0.00 ₹ 0.00
Payments
Materials ₹ 0.00 ₹ 0.00
Wages (Current Month) ₹ 0.00 ₹ 0.00
Wages (Previous Month Balance) ₹ 0.00 ₹ 0.00

Overheads (Current Month) ₹ 0.00 ₹ 0.00


Overheads (Previous Month Balance) ₹ 0.00 ₹ 0.00
Asset Purchase Installment (P&M) ₹ 0.00 ₹ 0.00
Dividend on Preference Share Capital ₹ 0.00 ₹ 0.00
Advance Income Tax ₹ 0.00 ₹ 0.00
Total Payments (B) ₹ 0.00 ₹ 0.00
Closing Cash Balance (A-B) ₹ 0.00 ₹ 0.00
Mar
₹ 0.00

₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00

₹ 0.00
₹ 0.00
₹ 0.00

₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00
₹ 0.00
PV Ratio
PV Ratio
Contribution
BEP in Units
BEP in Sales
Sales required to earn desired profits
Margin of Saftey
Desired Profit
Margin of Saftey Ratio
(Selling Price - Variable Cost)/ Selling Price
Contribution Ratio
Selling Price - Variable Cost
Total Fixed Cost/ Contribution Per Unit
Total Fixed Cost/ PV Ratio
100x = (Total FC+Rate x)/ pv ratio
Actual Sales - Break Even Sales
Actual Sales*Margin of Saftey*PV Ratio
(Actual Sales - Breakeven Sales)/ Actual Sales

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