Management Accounting By Paresh Shah Oxford University Press Chapter No.

8 Chapter Name Operating Costing

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days 1 miles 1 Standing Charges Insurance License Administration Overheads National Insurance Driver's Wages

Rs.

0 Per Day = Rs. Per Mile = Rs. Running Expenses Depreciation Tyres Fuel Lubricants Repairs 0.00 0 Rs. Per Mile

0 Quotations for Journey Standing Charges Running Expenses Subsistence Allowance for night/s Operating Costs Add: Profit Quotations

0 0

Operating Cost Statement Item Cost per Annum Rs. Vehicle A Vehicle B Standing Charges Depreciation Interest License Insurance 0 0 Maintenance Charges Garage Rent Supervision & Salaries Repairs 0 0 Running Charges Drivers' Wages Petrol Tyre Cost 0 0 Total 0 0 Total Tonne-Miles 1 1 Cost per Tonne-Mile 0.0 0.00

Statement Showing per Mile Operating Cost of a Vehicle

Particulars Fixed Expenses: Annual depreciation Road license fee Insurance premium Proportionate per mile Maintenance Charges: Garage rent Proportionate charges for tyre and maintenance Proportionate per mile Operating Charges: Drivers Wages Cost per petrol Proportionate per mile Grand total Total Rs. Per mile Rs.

0 1

0 1

0 1

0 0

0 0

No. of miles

1 Expenses per Year Rs. Rs.

Operating Cost Statement

Particulars Standing Charges: Depreciation Garage Rent Insurance charges Maintenance Charges: Road Taxes Running Charges: Drivers wages Cost of fuel Tyres and maintenance Total (Rs.) cost per mile

0 0

0 0 0

SMS Public School Operating Cost Sheet Cost per year for the Cost per year for each fleet of buses (5buses) bus Rs. Rs. Rs. Rs.

Particulars Fixed Costs/Standing Charges Drivers' Salary License fees, taxes etc Insurance Depreciation

0 2 3 Maintenance Cost Cleaners' Salary Repairs and maintenance 0 Operating and running cost Diesel Total cost

Cost per year for each half fare students Rs. Rs.

0.00

0.00

Particulars Variable Costs Food: Breakfast Lunch Dinner Sub-total Direct expenses Indirect expenses

The Holiday Hotel Operating Cost Sheet Total Meals Rs. Rs. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accommodation Rs.

0.00

0.00

(A) Fixed Costs : Direct wages: Restaurant & Kitchen Housekeeping General (B) Total operating cost Profit Sales Value

0.00

0.00

0.00 0.00 0.00

0.00 0.00 0.00

Estimated profit per annum using adjoining hired building as pastry shop Cost Sheet Rs. Particulars 60,000 Cost of pastries 6,000 Fuel cost 2,400 Replacement of utensils 54,000 Wages 12,000 Rent and taxes 3,600 Depreciation 138,000 12,000 **** Profit 150000 Sales Value

KGMC Hospital Operating Cost Sheet Particulars Variable Costs Laundry charges Janitor and other services Food for patients Medicines Doctors fees (A) Fixed Costs : Supervisors Nurses Ward boys Rent Repairs & maintenance General administration charges Cost of oxygen, x-ray etc (B) Total operating cost No. of patient days Cost per patient day (A+B)

Amount Rs.

0 0 1 0.00

Profit and loss statement Total Rs. Income from patients (Rs.120 x 3,500 days) Less: Operating cost Profit Per patient day Rs. 0 0.0000 0.0000