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  • Cost Sheet of Sugar: Cost and Management Presentation

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    swishrick18
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    The document provides a cost sheet and breakdown of expenses involved in the production and sale of sugar. It lists direct material, labor, and expense costs that make up the prime cost of Rs. 130,000. Factory and administrative overhead costs are then added to calculate the production cost of Rs. 222,000. Finally, selling overhead and profit amounts are included to determine the total cost of goods sold and sales price per unit. A pie chart also depicts the percentage of total costs, profit, and sales.

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    sample cost sheet for sugar industry

    Original Title

    Cost Sheet Sugar

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    The document provides a cost sheet and breakdown of expenses involved in the production and sale of sugar. It lists direct material, labor, and expense costs that make up the prime cost of Rs. 130,000. Factory and administrative overhead costs are then added to calculate the production cost of Rs. 222,000. Finally, selling overhead and profit amounts are included to determine the total cost of goods sold and sales price per unit. A pie chart also depicts the percentage of total costs, profit, and sales.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    59 views7 pages

    Cost Sheet of Sugar: Cost and Management Presentation

    Uploaded by

    swishrick18
    The document provides a cost sheet and breakdown of expenses involved in the production and sale of sugar. It lists direct material, labor, and expense costs that make up the prime cost of Rs. 130,000. Factory and administrative overhead costs are then added to calculate the production cost of Rs. 222,000. Finally, selling overhead and profit amounts are included to determine the total cost of goods sold and sales price per unit. A pie chart also depicts the percentage of total costs, profit, and sales.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 7

    COST AND MANAGEMENT PRESENTATION

    COST SHEET OF SUGAR

    COST INVOLVED IN PREPARATION OF SUGAR


    DIRECT MATERIAL
    SUGAR CANE
    SUGAR BEET
    SUCROSE
    DIRECT LABOUR
    LABOUR
    DIRECT EXPENSE

    FACTORY OVER HEADS


    53000
    20000
    7000
    50000

    ELECTRICITY
    WATER SUPPLY
    MACHINERY

    13000
    8000
    35000

    ADMINIDTRATIVE OVER HEADS


    STAFF SALARY

    28500

    PRINTING AND
    STARIONERY

    3500

    SELLING DISTRIBUTIVE
    OVERHEAD
    DISTRIBUTION
    EXPENSES

    28000

    COST SHEET
    ITEMS

    Total cost

    Direct material
    (Sugarcane,sugarbeet,sucrose)
    + Direct Labour
    (labour charges)
    + Direct Expense
    =PRIME COST

    Cost per Unit

    80000
    50000
    ----

    5.00
    ----

    130000

    +Factory overhead
    (Electricity, Water Supply, Machinery)

    8.00

    60000

    13.00
    6.00

    Contd
    ITEMS
    =WORK COST
    +Administrative overheads

    Total cost
    190000
    32000

    Cost per Unit


    19.00
    3.20

    (staff salary, stationery )


    =PRODUCTION COST
    +Selling overheads

    222000
    28000

    22.20
    2.80

    (Distribution)
    =COST OF GOODS SOLD
    +Profit
    =SALES

    250000
    70000
    320000

    25.00
    7.00
    32.00

    PIE CHART

    SLAES (32)
    COST (25)
    PROFIT (7)

    THANK YOU

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