CA1HRA NM

PROCESs coSTING

Meanhq
Drcess costihg ?s a mett f costg ohtoh Ts ,e
to asCe sttai
he. cot of output dt each
stg procductRo
daotacteaistes,
TyPes f
Featues.
hdestra whg Proces cotirgi
Mihes, tetiles, chemeal ,
and food products. suqat. ßl fring . Pap

Ahvontages
PtocaS los'
I.wastage
Pt l6 dsaded susbstohces haung hovalue.
Sap
(6ome eg Value
3 Nomal prooes lors
O woutoge.
wctrollae.
4. Aboal oncas oss
When pnces loss P8 abnomal watogepre
ercesS detemne
loss Bu additOnal oss e calle abhormal loss.
Computabon of abnotmal doss.
Guaity f abhormal los = Nomal otput - ACual atpt
Normol Outut - Bhpt - hormal loss.
Value of abhormal os Nomal eost t homal atpt
Nomal output uts o ashomal loss

homa cost o nomal otpt Eperditure the Process -

SCrap voalue of hoTmal do
 Abnomal qan abtornol efecfvehess.
tin tte be determned
Wheh process dos Pa less
odional o t t resultirg dare
d
homalJos, te
from s caled alnumal qa.
Btet proes proft:
process Ih tie
trfe at cot to tte 3ubo3equent
proces hduty maket pre for
The tansfes pfee may be. preyahq
moteofal o cost t aqrecd y. of Prfts

Excexce
PaNO: t0-88
Psoces AlC.

Patteulars Amourt artuhars Art

TO RN (00000
By Normal os
1000

By prce
(tran Qgao)

Process A Alc
Uhits
TO R I0OX2o
By Noynal
TO Ep |00xs 500 I0x20. (aox)
By process B
(trars3) o
 No,I089Pa
PA-No:
10.9
(-)NL
mgos(loooOxs)50o
Nomal
Joss(-)
Abnomal
dos
Otpt. Dnpt

2000

Pq-No:
lo.89
Normalos
-)
Abnomal (500x
D0) SNput
Outpt

au
5000
4300 3D0
 Othest exetce.
I|. process hcourt

partfelong uts

TO inpt (esL boo

By hsmal Aoss
Der uatt).
4pr Ut)
TO DN 5200

To DW
By proces I| (outpt
TO Produ tionfoper

|9206

wooKRrg OH chorqes

Rotfo
ProceA;

Proces B
224box = 3g44o
39

(o920

Partlar Dresa A Alc.

Partpelara
B Noa las
(1oo00xSY. = Qspo )505
Soo uts
togo By procsB (otput
trahsfee) q500 a5325
To oH chages 84o0

A5450
 Prce33 B Alc.
PasitPeara Partwo
By hormnal dos 380
190
TO Sudry B8 UATt)
Labour 8000
1188
I3440
TO OH

4803
42109.
Proces8 C Alc.
4426
to ProceSs B 9120

(120xS
4S60)
TO D b500
TO Dp. Bt autput 2b64 64312
To O coharges
q120 20 64458

Partulors
Frished qods Alc.
TO procOS C (transfer) 69312 Sales
To prot (G0 on 8ales) (43a8
(e Lby*lo Pu) 86640

85640

Nomal Los en Weht and Scrap

I3. Process
Portulars TONS Parulars ToNS
0 Matea conumed
(@ saoPerton)
too 8 1

19o00 Sy homal oes 200

(201. Io Per ton)

tooo 34oE
3to
 DarttAlare parttulars Tons
35DO

TOwoE ep.

calalotn of cRt pense

Potoce3 A = lb0
34 gb15
Ptoces 3
=6Ob X 25 =SIS
Pocess -IbO0x 2/%
C
4f
Pootfelors
boottular
Bo00 &4 procesg B( outpt
D.Exp
b hect ep bis
tranered9
Pette)

Paoccs B B215.
ntefts
materal 221g PsocessB
By Poduc so
By proceSC ( otput
25DO
D' ep. trhsfexrd as.36
COBt D bottle pes tottte) \s218
2030
Threcttexp. b13

(545
 1S912
123.SD
TO meteal
Labowt 20190

To Dhd. ecp.
TO Cost f Sales
TO Phd. ecp.

20315

15. Woskih hote.

Dhatt ecp oH = 3boo Weges=$D0+ boot $0o =180o
3600x So

(200

800
Pattelars Drocess A

to Raw otea
By proess
TO D.Wages

D det eo.

ocess B Ale.
Patdars
2550 pasttulara
to Reuw matefal
55D0
TO D. Ep
Ig00
6500 5500
 Pocey c Alc.
PhutReuoro
to R Tb atput traneed 2300

S00

8300
8300
otput os h storage.
Cost pe =
Ra.R300 Pot Y3 bn Sp o s on cost pre
profit=4SD
selehg pfte ecost pñe + pnapt
RS. I3.83
8300tUSO
245
124O
8200 Fnished qos plc.
41SO By sales 124SD
12usD
12450
patttelas. CRuSHINo Alc
To Puot. Alc
TONS

5400 partialaro tONS

Tb ost ¢obow 2200O
TO
Electic pae B4 cocchet sod
To
S. motef 660 By te te
TO
Repats to madinen
308
Factony expescs bb (@ 66 .b4 Pex
ton)
 Refininq Ac
TO uchin produet otain
B prod t425
reginirg
TO Electt. power 00
TO sadry imat
36 2b00 223
To repao to mad,.
495
TO 6teom

3900O
Q868O
2136g0
Fhskiq Alc
By otpat 2223LCo
TO

To Steom
TO

TO Cast osks

2223io
14.
cruhiq Ae.

TO
B4 rsdue SoOD

TO steam
To hot. 4000

factoy exp. ba

boo
o ta
3000 25
By

To mate 2000
5000
Eactory ep.
400 (ogo00

Thihed gocola.
Patlulars portuors
To 200 220
loo0

TO Labor
To pouex
2000O
TO
factony eA SOO
Stream.

I24340

Datlons TONS proce TONS

YO rau moted. LOOD I200OO

ro c-ep. lo30o

loo peton)
By transfex to
cuarehouse
(oses 16oPurtun) 220
Bytransfer to Dect
Process
 IOO-20-10o 88o tohs
presR
88otos. bbo tos hect
TDrs 220tuhn warehue

Nalue Pn Re I4OgO-4Sdo 10Sboo lhest proceS)

2sy 35900 twarehouse)

PotoeN.
patrculars ToNS TONS
2800O
TO RM
t3590 wertt 15

TO t h s f f o
Prces
by transfr (ars 352 tsbo
Gy trohsfer to
Iy936o
154360
800-6-too 534 t o

Proces -D
PartPuars TONS
Partulors tons
TO Pros) 3S BY Woss ueg.
1348 (3saH3sg+ 3/.) 34

to exp 3100 By hot los 3400

(ItOxto)
By tranfex to (9822D
warehouse
100
2062o 20lb0
le. o. 98

T0 rouw mate
(1400y 4) 67.

84
By bransfex ef
By trans. to neYt
Proces8
1°1S.
1uOD-Sb8s 16 ton
t260 G62/3 /. =
260= 3s 40
420 8900 X 93.33/. 2
to tohefer to procesR.By lo hu
2s6D
3140 By Ros hor 300

(Iboxs)
1080O
By tran to
6o.
By trofer to 3b0
ware, hoe 200

proce proce

to tran fex Rm 1260 8820

(suot266*2)
By hor l 8
bue
By trante 1620 2184o
 SO
autpttrahs
P) 10 1. (
eg
Abhcnal B
32 Epenoture To
PAO SO htruduce put
4 R.020 o N By SO
att NoTnal
-81
atut pnoce wiet pe
Cost
value orep oog - Exp. otput normnl ost Thnal No
doss.Abnotal
uts 40
tptt Nmal
22.29) Ctra 1SboO procegA
qooahedqod ç3h By bo ED. TO
3200 Cabor DTO
oh (10 Lo By mot. TO
Alc.
Psoces
Q.
nput
(Nomal dosso)
Normal atpt
(H al olp
Abnortmal Dos.
process ALe.
TO ot 8oo0 P NL 200
2000

E produed.

proCess e.
TO hot. By hosnds

262.
(e (446)
(S 1316

Output to

No otput
Cost pes unRt t proces lbo-30
Vae o

Normal lost o hetmal otput

 lo0 unpt
(-) NL

Abnnall& blc
262
2|

28 caleulattn of albnomal qin.

Snput
(10 2000 (NC)

No nal otput.
( Pctual Otfpt
Abnoal (SO Kqs)
Nomal Copt ¢ sTmal otpt Exp. Proces- Sorap o NL= IYo-b =18oo
Nomalcot Doral outpt oo =Rs.b pex k
Nornal otput
Vaue, g obhoral qa
TO not PrceB
(5P.Ka) 10000 (Rg.3 pex,
TO puct 135D

So 300

oso
 Abhorma T6
|40 eP TO
Nomoallos By 1310
URts AlDocess
c Unty
AGnommal
qo
ut Pex 4
|440
otput Nonal bo
Ltput Nor.o codt Nor, Value NL
qainatbhoma Notes' Worg
caleulatton Qnput
I3860
(24x20)
nomal Tb
I30 labouY OH To
360 dors homal By I2000
Ac.Proces Ut mot To
Ufta
490 420
2460 133ao-30 2.
Nomoloudput
foutpt aot Nomal
Value
No.
Aknomal
qa
SOO
otpt Notmal
480
npurt
89
 Abnord soh Ate.
TO cosh Alc. obnormal
By
(1o x4)
200
Tb Process
240

Process A

-J NL SI.
Nomalatprt
(J Pctual outpt
10o it&
Abhomad Qoss
Nomal cost ot Nomal output 4o00 -4o
Vae
Normaloutput

Proce Ale
tD mot &4Nomal loss
420.6
TO morfp By outAt
(Proceess B)
ClooOX!)

Proess B
Vaue e Nomalest f N¡r. btpt
Nor. Output
Nooutpt
Ahua outputt 230

Aonomnal O. b.49 perunita.

 Droce B Alc.
3 4S3q By Noral loss
Tb mat booo (eo)
TO LolbouY

nah. ep

5464 940O SHS 34.

AssioNMENT
Ptocess hlc.
Patttars Unts pastulors
TO Process B4 Noa lo
TO matersols
TO labowr
34386
TO d. ecp
36304

Ost p tu t z 3Bo4-7ao 3587

8280
Vaue f athonal
3SS89

Poctfculars Nonalwastage Alc.

paotlars
By cash hlc. Cblf)
Chlo
 PottlaNs peottfculara
TO moterfol. 129D0O

TD wapes

3400
Cost pey un 1000 I500o
tS3000 1go pe utton.
value of ahoTmal dogs
45300O 3500
Patelaxs fotocess Alc
paotclars
Tb mateal 4800
T peses ( LoxLor
By abrnomal oFS
By tpt
b4o0
CO8t pet uhPt b4oo
yalue of athomol lo% -
Peottfuas USts Nomal loss Alc.
TO ProCos Ate basttflars

(bl)
(0

TÒ ro Aonomal locs ac.

By Sraplash Ale LOxo

bob
10 foo 10
 30 Psotes A Alc.
Paotutors foasteuars wito
TO mttals 90000 Bt nomal Jors 200X0s 1so

TDS.haterl. By abnomal dors

B4 procas8 BAlc. 9S00 332504
wages
TO Ovehad exp.
34Lo0
COst pey uft 3l00-150 33450
3.s
L0o0O-300
= o.

Pastftulors Potocese B Alc

puttulars
TD proceS Alc 33850 By normal os 44
TO S-matefal 3000 B output
To wage

TO athomal gat 6 4SO

SSOS
Cost pes wnt 56as -4S S41SD

Value of Abhomal 5445D

4SO.
33
Process A Alc
Portears y
Fartulas
To matertl 3000D 8y nomal loss
To dabous
SDD
T5 Dveshead
43450

Cost pr wt
 Paoces B Alc
PoetRulars
49FSD
pottos
To proess A SDD By horrol Sos
Tb matesfal
TO Laboux 19000
To Questhead

be135
cOst p ut L43sD - (4o0 b813s

15&0
TD proess AAlc Nomal dors Ae
TO Proces B AC
Alc
B4y cosh Ale
3400

paotttulors Abhomal lss

patlayz
B cash cSUap) SoOx!

SDO (bl) S

Rottfears nehoral
T0nomallos paottculays
400

(bl) 385
 5426476 840-1
960. 55524-1250 unE pet COst
589b0
OBhomal
qah TO
D #SD praduCtth
OH Po
good. 4ahtshecd By 000
1260 126
loss. nomol By 33b00 mcteal. TD
Patsculars Proces TO
Pres PottulaKs
bo. &ss
AsD-9s
34200 ut peCost
60. 450
3b00 840
proces Output
to booo ProducHfon
ot. TO
By boo
boo orS ehomal By waqes
3460 Dmaterfal
parflorsdoss horal By 14DOD
ALc. Proces Uts Patlars
utt er
<o
(OO0-SD
19200-S00 =Uht pex COst
J00. 14900
4000. ProduetfoOH. T0
B' wages to
4000
00 hect tpdt B4 SDOO. mateal. To
Joss homal By boo Rputs To
poottulas PatularA
Alc. Pstoces2