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  • Expense Direct Materials Milk Fruits Starter Culture Flavoring Agents

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    Alina Popa
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    This document provides cost information for different departments of a company. It includes direct material costs, direct labor costs, and indirect costs allocated to production departments P1, P2, P3 and support departments S1, S2 and S3. The costs are allocated to each department based on allocation bases like production capacity, machine hours, labor hours etc. The total costs calculated for each department are shown.

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    This document provides cost information for different departments of a company. It includes direct material costs, direct labor costs, and indirect costs allocated to production departments P1, P2, P3 and support departments S1, S2 and S3. The costs are allocated to each department based on allocation bases like production capacity, machine hours, labor hours etc. The total costs calculated for each department are shown.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6 views19 pages

    Expense Direct Materials Milk Fruits Starter Culture Flavoring Agents

    Uploaded by

    Alina Popa
    This document provides cost information for different departments of a company. It includes direct material costs, direct labor costs, and indirect costs allocated to production departments P1, P2, P3 and support departments S1, S2 and S3. The costs are allocated to each department based on allocation bases like production capacity, machine hours, labor hours etc. The total costs calculated for each department are shown.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 19

    Expense

    Direct Materials
    Milk
    Fruits
    Starter Culture
    Flavoring Agents

    Admistrat
    Accountin
    Quality Co

    Direct Labor

    Other costs

    Indirect

    Manuf. Costs

    Salaries
    Sociol Contributions(10%)
    Rent
    Electricity
    Heating
    Water
    Internet and phone
    Maintences
    Insurance (machines)
    Depreciation
    Advertising
    Salaries
    Socialcontributions(10%)
    Canteen
    Advertising
    Transport
    Packiging
    Wharehousing
    Admistrative expences
    Accounting Sevice
    Quality Control Services

    Cost
    2000
    800
    500
    200
    5000
    500
    4000
    1000
    500
    1000
    1500
    1000
    500
    1000
    2000
    3000
    300
    1000
    2000
    1500
    1000
    500
    1000
    500
    1000

    Department
    Number of Empl
    Area (m2)
    Volume (m3)
    Production capacity (units)
    Machine hours
    Labor hours (workers)
    Labor hours (indirect)

    Costs
    Milk
    Fruits
    Starter Culture
    Flavoring Agents
    Salaries (direct)
    Sociol Contributions direct
    Rent
    Electricity
    Heating
    Water
    Internet and phone
    Maintences
    Insurance (machines)
    Depreciation
    Accounting Sevice
    Quality Control Services
    Admistrative expences
    Salaries ind
    Socialcontributions(10%) ind
    Canteen
    Advertising
    Transport
    Packiging
    Wharehousing

    P1

    P2
    10
    1000
    30000
    3000
    3000
    1600

    P3
    20
    500
    5000
    1500
    4000
    3200

    S1
    20
    500
    5000
    500
    2000
    3200

    60%
    60%
    60%
    60%
    20%
    20%
    36%
    50%
    50%
    50%

    30%
    30%
    30%
    30%
    40%
    40%
    18%
    9%
    9%
    9%

    10%
    10%
    10%
    10%
    40%
    40%
    18%
    9%
    9%
    9%

    34%
    60%
    34%

    45%
    30%
    45%

    21%
    10%
    21%

    20%

    40%

    40%

    60%

    30%

    10%

    S2
    3
    100
    4000

    10
    350
    6500

    480

    1600

    4%
    6%
    6%
    6%
    12%

    13%
    12%
    12%
    12%
    40%

    20%
    20%

    67%
    67%

    12%
    12%

    40%
    40%

    S3

    S&D

    Adm

    Total

    2
    50
    500

    5
    200
    4000

    5
    100
    4000

    320

    800

    800

    1%
    2%
    2%
    2%
    8%

    5%
    6%
    6%
    6%
    20%

    5%
    6%
    6%
    6%
    20%

    13%
    13%

    0%
    0%

    8%
    8%

    20%
    20%

    0%
    0%
    100%
    20%
    20%

    100%
    100%
    100%

    75
    2800
    59000
    5000
    9000
    8000
    4000

    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%
    100%

    25

    Alloc. Bases
    Rate
    production capacity
    0.0002
    production capacity
    0.0002
    production capacity
    0.0002
    production capacity
    0.0002
    Labor hours (workers)
    0.000125
    Labor hours (workers)
    0.000125
    Area (m2)
    Volume (m3)
    Volume (m3)
    Volume (m3)
    Number employees (indirect)
    Machine hours
    production capacity
    Machine hours
    Number employees services
    Number employees services
    Labor hours (indirect)
    Labor hours (indirect)
    Number employees (direct)

    production capacity

    P1
    Milk
    Fruits
    Starter Culture
    Flavoring Agents
    Salaries (direct)
    Sociol Contributions direct
    Rent
    Electricity
    Heating
    Water
    Internet and phone
    Maintences
    Insurance (machines)
    Depreciation
    Accounting Sevice
    Quality Control Services
    Admistrative expences
    Salaries ind
    Socialcontributions(10%) ind
    Canteen
    Advertising
    Transport
    Packiging
    Wharehousing
    TOTAL

    P2

    P3

    S1

    1200
    480
    300
    120
    1000
    100
    1440
    500
    250
    500

    600
    240
    150
    60
    2000
    200
    720
    90
    45
    90

    200
    80
    50
    20
    2000
    200
    720
    90
    45
    90

    340
    300
    340

    450
    150
    450

    210
    50
    210

    200

    400

    S2

    S3

    S&D

    160
    60
    30
    60
    180

    520
    120
    60
    120
    600

    40
    20
    10
    20
    120

    100
    200

    335
    670

    65
    130

    360
    36

    1200
    120

    240
    24

    200
    60
    30
    60
    300

    600
    60

    400
    2000
    1500
    1000

    300
    7370

    150
    5795

    50
    4415

    1186

    3745

    669

    5810

    Adm

    Total

    200
    60
    30
    60
    300

    1000
    600
    60

    2310

    2000
    800
    500
    200
    5000
    500
    4000
    1000
    500
    1000
    1500
    1000
    500
    1000
    500
    1000
    1000
    3000
    300
    1000
    2000
    1500
    1000
    500
    31300

    2000
    800
    500

    4000
    1000
    500
    1000
    1500

    3000
    300

    31300

    2000
    800
    500
    200
    5000
    500
    4000
    1000
    500
    1000
    1500
    1000
    500
    1000
    500
    1000
    1000
    3000
    300
    1000
    2000
    1500
    1000
    500
    31300

    Item
    OAPA
    Sec. App
    *S1
    *S2
    *S3
    OASA

    P1

    P2

    P3

    S1

    S2

    S3

    S&D

    Adm

    7370

    5795

    4415

    1186

    3745

    669

    5810

    2310

    316
    1404
    297
    9387

    316
    1171
    149
    7431

    316
    702
    186
    5619

    -1186
    0
    0
    0

    0
    -3745
    0
    0

    0
    0
    -669
    0

    80
    234
    15
    6139

    158
    234
    22
    2724

    Total
    31300
    0
    0
    0
    31300

    Expences P1
    S1
    S2
    S3

    P2
    20%
    30%
    40%

    P3
    20%
    25%
    20%

    S1
    20%
    15%
    25%

    0%
    10%
    5%

    S2

    S3
    10%
    0%
    5%

    S&D
    15%
    10%
    0%

    Adm
    5%
    5%
    2%

    10%
    5%
    3%

    Total
    100%
    100%
    100%

    Item
    OAPA
    Sec. App
    *S1
    *S2
    *S3
    OASA

    P1

    P2

    P3

    S1

    S2

    S3

    S&D

    Adm

    7370

    5795

    4415

    1186

    3745

    669

    5810

    2310

    237
    1288
    567
    9462

    237
    1073
    284
    7389

    237
    644
    354
    5650

    -1186
    0
    0
    0

    119
    -3864
    0
    0

    178
    429
    -1276
    0

    59
    215
    28
    6112

    119
    215
    43
    2687

    Total
    31300
    0
    0
    0
    31300

    Expences P1
    S1
    S2
    S3

    P2
    20%
    30%
    40%

    P3
    20%
    25%
    20%

    S1
    20%
    15%
    25%

    S2
    0%
    10%
    5%

    10%
    0%
    5%

    S3

    S&D
    15%
    10%
    0%

    Adm
    5%
    5%
    2%

    10%
    5%
    3%

    Total
    100%
    100%
    100%

    Item
    OAPA
    Sec. App
    *S1
    *S2
    *S3
    *S1
    *S2
    *S3
    *S1
    *S2
    *S3
    OASA

    P1

    P2

    P3

    S1

    S2

    S3

    S&D

    Adm

    7370

    5795

    4415

    1186

    3745

    669

    5810

    2310

    237
    1159
    494
    90
    32
    30
    3
    2
    1
    9418

    237
    966
    247
    90
    27
    15
    3
    2
    1
    7383

    237
    579
    309
    90
    16
    19
    3
    1
    1
    5670

    -1186
    387
    61
    -448
    11
    4
    -15
    0
    0
    0

    119
    -3864
    61
    45
    -106
    4
    2
    -6
    0
    0

    178
    387
    -1234
    66
    10
    -76
    2
    1
    -3
    0

    59
    193
    25
    23
    5
    2
    0
    0
    0
    6117

    119
    193
    37
    44
    5
    2
    2
    0
    0
    2712

    Total
    31300
    0
    0
    0
    0
    0
    0
    0
    0
    0
    31300

    Expences P1
    S1
    S2
    S3

    P2
    20%
    30%
    40%

    P3
    20%
    25%
    20%

    S1
    20%
    15%
    25%

    S2
    0%
    10%
    5%

    10%
    0%
    5%

    S3

    S&D
    15%
    10%
    0%

    Adm
    5%
    5%
    2%

    10%
    5%
    3%

    Total
    100%
    100%
    100%

    Item
    OAPA
    Sec. App
    *S1
    *S2
    *S3
    OASA

    P1

    P2

    P3

    S1

    S2

    S3

    S&D

    Adm

    7370

    5795

    4415

    1186

    3745

    669

    5810

    2310

    330
    1193
    526
    9419

    330
    994
    263
    7382

    330
    596
    329
    5670

    -1649
    398
    65
    0

    165
    -3975
    65
    0

    247
    398
    -1314
    0

    82
    198
    26
    6116

    165
    198
    40
    2713

    Total
    31300
    0
    0
    0
    31300

    Expences P1
    S1
    S2
    S3

    P2
    20%
    30%
    40%

    P3
    20%
    25%
    20%

    S1
    20%
    15%
    25%

    S2
    0%
    10%
    5%

    10%
    0%
    5%

    S3

    S&D
    15%
    10%
    0%

    Adm
    5%
    5%
    2%

    10%
    5%
    3%

    Total
    100%
    100%
    100%

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