ELEMENTS OF COST.

Institution	UNIVERSITY
Course	Diploma in Cooperati...
Year	1st Year
Semester	Unknown
Posted By	stephen
File Type	pdf
Pages	21 Pages
File Size	2.13 MB
Views	5998
Downloads	0
Price:	Ksh. 30 Buy Now Buy via whatsapp

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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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