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ELEMENTS OF COST.
| Institution | UNIVERSITY |
| Course | Diploma in Cooperati... |
| Year | 1st Year |
| Semester | Unknown |
| Posted By | stephen |
| File Type | |
| Pages | 21 Pages |
| File Size | 2.13 MB |
| Views | 4067 |
| Downloads | 0 |
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Description
Elements of costs is a statement that is a presentation of costs data in form of a
statement.
It shows cost incurred under appropriate headings e.g: manufacturing using
company we shall have:
Direct materials + Direct expenses + Direct labour = Prime cost.
Prime cost + Factory overheads (Production overheads) = Production costs.
Production costs + Administrative overheads + Selling overheads + Distribution
overheads = Total costs.
Total costs + Profit = Selling price.
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Get a copy Factorisation Practice Questions, this is suitable for your revision
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