Cash Flow

The design cognitive operation of carrefour assemblyThis work at provides a path map for allocating be in the product return process . it hasCost sources which ar converted into make up elements much(prenominal) as dim materials , wages and expenses . This are further subdivided into unmediated and indirect bell . this costs are at same(p) fourth dimension named as determined and variable costsThese costs are then reallocated to the diametric cost centers or to products . In charging costs of both fixed and variable smash ANALYSIS OF command processing overhead Apportionment of overhead per departmental distribution summary br Amount primer of apportionment form groupA Machine groupB Machine groupC Machine groupDRent and ratesLightingHeatingIndirect wagesDepreciationRepairs and maintenancePowerOil , excruciate , et cInsuranceSupervisory laborNational insuranceWorks managers salaryTechnical directors salarySundriesCanteen expenses 250050040030001000400080001003006000250012000100005001800 In property to floor spaceIn associate to floor spaceIn proportion to floor spaceIn proportion to workersPer lay polish up registerEstimatedPer metersEquallyPer insuredValuesDegree of supervision requiredIn proportion to workersIn proportion to cartridge holder spentIn proportion to time spentEstimatedIn proportion to workers 82515010015005001500200025100300080045006000200600 21 ,800425125100500150100020002550150065045002000100450 13 ,575425125100500150100020002550100065015001000100450 9 ,075 82510010050020050020002510050040015001000100300 8 ,150 stock-still overhead nookie be described as those overheads that are associated with the caution of the business and shadow non be directly be associated with the product . This embroils disparagement , insurance management salaries and wages , licenses and some others .

This costs does not vary with volume of productionVariable cost is that cost which is associated with production process it includes raw materials , labor , canteen and umteen a(prenominal) others as shown belowThe stovepipe method to allocate these costs is finished the use of plant costs , employees service area and many others which are associated with to each one product and a pattern of assumptions are unendingly madeMostly or so of assumption include such as that products cost can not be determined with certaintyThe absorption rate always various from time to timeThe costs associated with production should be allocated to disting uishable product units so as to determine a aline cost of production of a certain product . This helps in determining the change price of a productREFERENCESAsk , U , Ax , C . and Johnson s (1996 cost management in Sweden : from modern to piazza modern management chronicleDrury C (2000 Management and cost explanation 5th edition ,business press Thomson LearningWald J (2000 ) Biggs s Cost accounting The English delivery Book Society and MacDonald and Evans Ltd London Plymouth...If you command to get a full essay, order it on our website: OrderCustomPaper.com

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