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Group Bonus Plan
There are specific operations or jobs that require to be done collectively via a group of workers, as an example of, continuous production work flows in assembly a or in sequence work of computers, televisions or radio. A team of workers is engaged in several operations and as such, it becomes essential to introduce bonus schemes for collective efficiency of the group as a whole and the intention is to make a collective interest in the work. In this case, the bonus is shared with the members. The proportionate share may depend on a number of factors, as like an example, the level of employee in management structure, the department whether the employee falls, his recent salary and so on.
OVERHEAD VARIANCES Unlike labour and direct material, the manufacturing overhead is not completely variable with the level of production. So, standard costs for factory overh
Direct Cost as a Relevant Cost Direct costs may be directly chargeable to a cost center or a product. They may be fixed costs or variable costs whereas it comes to decision-ma
Cost Accounting advantage and features
A CPA firm estimates that an audit will require the following work: Type of Auditor Expected Hours Cost per Hour Standard Costs Manager 10 $50 $ 500 Senior 20 40 800 Staff 40 30
Martinez Corporation engaged in the following cash transactions during 2012. Sale of land and building $186,710 Purchase of treasury stock 42,130 Purchase of land 39,130
Match each of the six following terms with the phrase that most closely describes it. Each answer may be used only once. _____ 1. Direct costs _____ 2. Fixed costs _____ 3
i want some informations about elements of manufacturing cost
behavioral aspect of standard costing
standard hours = 5000 standard wages = Rs.3/hr actual hours worked = 5600 hrs actual wages paid = 17920
ADVANTAGES OF COST ACCOUNTING 1. It helps in efficient decision making. 2. It assists in cost drop. 3. It is useful in obsession of selling price
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