operating costing illustrations
TRANSCRIPT
Management Accounting By Paresh ShahOxford University Press
Chapter No. 8Chapter Name Operating Costing
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days 1miles 1Standing Charges Rs.InsuranceLicenseAdministration OverheadsNational InsuranceDriver's Wages
0
Per Day = Rs. 0.00 Per Mile = Rs. 0
Running Expenses Rs. Per MileDepreciationTyresFuelLubricantsRepairs
0
Quotations for JourneyStanding ChargesRunning ExpensesSubsistence Allowance for night/sOperating Costs 0
Quotations 0 Add: Profit
Operating Cost StatementItem Cost per Annum Rs.
Vehicle A Vehicle BStanding Charges
DepreciationInterestLicense
Insurance0 0
Maintenance ChargesGarage Rent
Supervision & SalariesRepairs
0 0 Running ChargesDrivers' Wages
PetrolTyre Cost
0 0Total 0 0
Total Tonne-Miles 1 1Cost per Tonne-Mile 0.0 0.00
Statement Showing per Mile Operating Cost of a VehicleParticulars Total Per mile
Rs. Rs.
Annual depreciation Road license fee Insurance premium
Proportionate per mile 0 0 01
Maintenance Charges: Garage rent Proportionate charges for tyre and maintenance Proportionate per mile 0 0 0
1
Operating Charges: Driver’s Wages Cost per petrol
Proportionate per mile 0 0 0
1
Grand total 0 0
Fixed Expenses:
No. of miles 1Operating Cost Statement
Particulars Expenses per Year
Rs. Rs.Standing Charges: DepreciationGarage Rent Insurance charges 0
Maintenance Charges: Road Taxes 0
Running Charges: Driver’s wagesCost of fuel Tyres and maintenance 0
Total (Rs.) 0
cost per mile 0
SMS Public School
Operating Cost Sheet
Particulars
Rs. Rs. Rs. Rs.
1
Fixed Costs/Standing ChargesDrivers' SalaryLicense fees, taxes etcInsuranceDepreciation
0 0
2
Maintenance CostCleaners' SalaryRepairs and maintenance
0 03 Operating and running cost
Diesel
Total cost 0 0
Cost per year for the fleet of buses
(5buses)Cost per year for
each bus
Rs. Rs.
0.00
0.00
0
Cost per year for each half fare
students
The Holiday Hotel
Operating Cost SheetParticulars Total Meals Accommodation
Rs. Rs. Rs.
Variable Costs Food: Breakfast 0.00
Lunch 0.00
Dinner 0.00
Sub-total 0.00 0.00 0.00
Direct expenses 0.00
Indirect expenses 0.00
(A) 0.00 0.00 0.00
Fixed Costs :Direct wages: Restaurant & Kitchen 0.00
Housekeeping 0.00
General 0.00
(B) 0.00 0.00 0.00
Total operating cost 0.00 0.00 0.00
Profit – 0.00 0.00 0.00
Sales Value 0.00
Estimated profit per annum using adjoining hired building as pastry shop
Cost SheetParticulars Rs.
Cost of pastries 60,000
Fuel cost 6,000
Replacement of utensils 2,400
Wages 54,000
Rent and taxes 12,000
Depreciation 3,600138,000
Profit 12,000 ****Sales Value 150000
KGMC Hospital Operating Cost Sheet
Particulars Amount Rs.
Variable CostsLaundry charges Janitor and other services Food for patients Medicines Doctors fees
(A) 0
Fixed Costs :Supervisors Nurses Ward boys Rent Repairs & maintenance General administration charges Cost of oxygen, x-ray etc
(B) 00
No. of patient days 1
Cost per patient day 0.00
Profit and loss statementTotal Per patient day
Rs. Rs.
Income from patients (Rs.120 x 3,500 days) 0 Less: Operating cost 0.0000
Profit 0 0.0000
Total operating cost (A+B)
