X
My Commerce Point
X
My Commerce Point
Type Here to Get Search Results !

Type of cost on the basis of other (अन्य के आधार पर लागत के प्रकार)

Translate English and Hindi

 Type of cost on the basis of Controllability 
(नियंत्रणीयता के आधार पर लागत के प्रकार)

type of cost

Type of cost on the basis of Controllability (नियंत्रणीयता के आधार पर लागत के प्रकार):-

  1. Controllable Costs (नियंत्रित लागते)
  2. Uncontrollable Costs (अनियंत्रित लागतें)

कार्यानुसार लागत का वर्गीकरण
Classification on the basis of Function

  1. मूल लागत (Prime Cost)
  2. कार्य लागत या फैक्ट्री लागत (Works or Factory Cost)
  3. उत्पादन लागत (Cost of Production)
  4. बेचे गए माल की लागत (Cost of Goods Sold)
  5. विक्रय की लागत (Cost of Sales)

Particular

Amount

Direct Material

XXX

Direct Labour

XXX

Direct Expenses

XXX

A. Prime Cost

XXX

Add:- Factory / Manufacturing / Works / Production Overheads

XXX

Gross Factory / Works Cost

XXX

Add:- Opening Stock of WIP

XXX

Less:- Closing Stock of WIP

(XXX)

B. Net Factory / Works Cost

XXX

Add:- Office & Administration Overheads

XXX

C. Cost of Production

XXX

Add:- Opening Stock of Finished Goods

XXX

Less:- Closing Stock of Finished Goods

(XXX)

D. Cast of Goods Sold

XXX

Add:- Selling & Distribution Overheads

XXX

E. Cost of Sales

XXX

Add:- Profits

XXX

Sales

XXX

  1. Prime Cost = Direct Material + Direct Labour + Direct Expenses
  2. Works Cost = Prime Cost + Factory OH + Opening WIP - Closing WIP
  3. Cost of Production  =  Works Cost + Office & Admin OH
  4. Cost of Goods Sold = Cost of Production + Opening Finished Goods - Closing Finished Goods
  5. Cost of Sales = COGS + Selling & Distribution OH
  6. Sales = Cost of Sales + Profit 

Items which are not considered in Cost Sheet
लागत प्रपत्र में सम्मिलित नहीं की जाने वाली मदें

  • Income Tax
  • Donation
  • Interest on Loan
  • Cash Discount 
  • Bad Debts 
  • Dividend Received
  • Interest Received
  • Dividend Paid
  • Goodwill written off
  • Share transfer fees received etc.