COST SHEET

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related to cost accounting

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Presentation Transcript

COST SHEET: 

DEFINITION. COMPONENTS. Illustration. IMPORTANCE. COST SHEET

What is COST SHEET..?: 

What is COST SHEET..? It is a statement which shows various components of Total Cost of Product. It classifies and analyses the components of cost of a products.

How it prepared ?

On The Basis Of….: 

On The Basis Of…. 1. Historical Cost 2. Estimated Cost

COMPONENTS

Prime cost Direct Material+Direct expenses+Direct labour . Factory Cost Prime cost + Factory Overheads Total cost Factory cost + Office and administration overheads.

importance

Cost ascertainment. Fixation of selling price. Help in cost control. Facilitates managerial decisions.

Illustration .

Illustration From the following information calculate the total cost of production Rs. Direct material 90,000 Direct Labour 32,000 Direct Expenses 9,000 Factory overheads 25,000 Office and administration overheads 18,000

THANK YOU

Prepared by…….. Mudang Tagiya MBA -007 Jumli Ete MBA -008 Satish Chand MBA – 009 Devedi .