Type of cost on the basis of other (अन्य के आधार पर लागत के प्रकार)
Type of cost on the basis of Controllability
(नियंत्रणीयता के आधार पर लागत के प्रकार)
Type of cost on the basis of Controllability (नियंत्रणीयता के आधार पर लागत के प्रकार):-
- Controllable Costs (नियंत्रित लागते)
- Uncontrollable Costs (अनियंत्रित लागतें)
कार्यानुसार लागत का वर्गीकरणClassification on the basis of Function
- मूल लागत (Prime Cost)
- कार्य लागत या फैक्ट्री लागत (Works or Factory Cost)
- उत्पादन लागत (Cost of Production)
- बेचे गए माल की लागत (Cost of Goods Sold)
- विक्रय की लागत (Cost of Sales)
| Particular | Amount |
| Direct Material | XXX |
| Direct Labour | XXX |
| Direct Expenses | XXX |
| A. Prime Cost | XXX |
| Add:- Factory / Manufacturing / Works / Production Overheads | XXX |
| Gross Factory / Works Cost | XXX |
| Add:- Opening Stock of WIP | XXX |
| Less:- Closing Stock of WIP | (XXX) |
| B. Net Factory / Works Cost | XXX |
| Add:- Office & Administration Overheads | XXX |
| C. Cost of Production | XXX |
| Add:- Opening Stock of Finished Goods | XXX |
| Less:- Closing Stock of Finished Goods | (XXX) |
| D. Cast of Goods Sold | XXX |
| Add:- Selling & Distribution Overheads | XXX |
| E. Cost of Sales | XXX |
| Add:- Profits | XXX |
| Sales | XXX |
- Prime Cost = Direct Material + Direct Labour + Direct Expenses
- Works Cost = Prime Cost + Factory OH + Opening WIP - Closing WIP
- Cost of Production = Works Cost + Office & Admin OH
- Cost of Goods Sold = Cost of Production + Opening Finished Goods - Closing Finished Goods
- Cost of Sales = COGS + Selling & Distribution OH
- Sales = Cost of Sales + Profit
Items which are not considered in Cost Sheetलागत प्रपत्र में सम्मिलित नहीं की जाने वाली मदें
- Income Tax
- Donation
- Interest on Loan
- Cash Discount
- Bad Debts
- Dividend Received
- Interest Received
- Dividend Paid
- Goodwill written off
- Share transfer fees received etc.
