KEMBAR78
Cost Sheet Formatr | PDF | Cost | Expense
Scribd
Upload
194 views3 pages

Cost Sheet Formatr

This document is an exhaustive cost sheet that details the costs involved in production and sales. It includes costs for direct materials, direct labor, factory overhead, office overhead, and selling/distribution overhead. It calculates the cost of goods sold, cost of sales (total cost), and adds a profit margin to determine the final sales price. The costs are broken down into categories such as raw materials, wages, utilities, depreciation, transportation, sales expenses, administration costs, and more.

Uploaded by

chakrabortypratikkumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
194 views3 pages

Cost Sheet Formatr

This document is an exhaustive cost sheet that details the costs involved in production and sales. It includes costs for direct materials, direct labor, factory overhead, office overhead, and selling/distribution overhead. It calculates the cost of goods sold, cost of sales (total cost), and adds a profit margin to determine the final sales price. The costs are broken down into categories such as raw materials, wages, utilities, depreciation, transportation, sales expenses, administration costs, and more.

Uploaded by

chakrabortypratikkumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 3

Exhaustive Cost Sheet ( Detailed)

Units produced……
Particulars Total Cost (Rs) Cost Per Unit (Rs)
Opening Stock of Raw material
Add: Purchases
Add: Carriage Inward
Add: Octroi and Customs Duty
Add: Other Expenses on Purchase
Less : Closing Stock of Raw material
Cost of Direct material Consumed xxxxx
Direct labour/ Productive wages/ Direct wages xxxxx
Direct Expenses xxxxx
Prime Cost (A)
Add: Works or factory Overhead
Indirect material
Indirect or unproductive wages
Leave wages
Overtime Premium
Fuel and Power
Rent and taxes
Insurance
Factory Lighting
Supervision
Works Stationery
Canteen and welfare expense
Repairs
Grease and Oil
Works Salaries
Depreciation – Plant & machinery
- Factory & Building
- Factory Furniture
Works Expenses
Gas & water
Drawing Office Salaries
Technical Director’s Fees
Laboratory Expenses
Works telephone expenses
Internal transport expenses
Less : Sale of Scrap
Add: Opening Stock of work-in-progress
Less : Closing Stock of Work-In progress
WORK COST/ FACTORY COST (B)
Add: Office and Administrative Overhead
Office salaries
Director’s Fees
Office Rent & Rates
Office Printing & Stationery
Sundry Office Expenses
Depreciation of Office Furniture
Subscription to trade Journals
Office Lighting
Office Airconditioning
Establishment Charges
Director’s Travelling Expenses
Postage
Legal Charges
Audit Fees
Depreciation and Repair of Office Equipment
COST OF PRODUCTION ( C)
Add : Opening Stock of Finished Goods
Cost of Goods available for Sales
Less: Closing Stock of Finished Goods
Cost of Goods Sold ( D)

Add: Selling & Distribution Overhead


Advertising
Showroom Expenses
Bad Debts
Salesmen’s Salaries and Expenses
Packing Expenses
Carriage outward
Commission of sales agents
Counting House Salaries
Cost of Catalogues
Expenses of Delivary Vans
Collection Charges
Travelling Expense
Cost of Tenders
Warehouse Expenses
Cost of mailing literature
Sales manager’s Salary
Sales Director Fees
Show room Expenses
Sales Office Expense
Depreciation and repair of Delivery vans
Expenses of sales Branches
Cost of Sales ( Total Cost) (E)
Add: Profit Margin
Sales

You might also like