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The use of job costing as a tool for the pricing and cost control decisions in the printing industry: the case of Société de Presse et d'Editions (SOPECAM)


par Christian Kuiate Sobngwi
University of Buea - Bachelor of Science 2003
  

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III. DETERMINATION OF THE UNIT COST

A. ABSORPTION COSTING

Using the computer software Microsoft EXCEL®, it has been possible for us to come out with the following daily unit manufacturing cost for the newspaper Cameroon Tribune. It can be roughly presented as follows using the format of an income statement:

Table 4-9 Unit cost determination using absorption costing (income statement format)

ABSORPTION COSTING METHOD FOR THE DETERMINATION OF THE UNIT COST OF THE NEWSPAPER

 

Monday

TUESDAY

Wednesday

Thursday

Friday

Totals

 
 
 
 
 
 
 

COSTS

 
 
 
 
 
 

DIRECT MATERIALS

 
 
 
 
 
 
 
 
 
 
 
 
 

paper

985 320 F

1 231 650 F

985 320 F

1 231 650 F

1 724 310 F

6 158 250 F

black ink

150 000 F

140 000 F

110 000 F

150 000 F

150 000 F

700 000 F

blue ink

30 000 F

10 000 F

20 000 F

20 000 F

20 000 F

100 000 F

red ink

40 000 F

10 000 F

30 000 F

20 000 F

50 000 F

150 000 F

yellow ink

20 000 F

20 000 F

20 000 F

20 000 F

20 000 F

100 000 F

photographic sheet

500 000 F

500 000 F

500 000 F

500 000 F

500 000 F

2 500 000 F

photographic film

60 000 F

60 000 F

60 000 F

60 000 F

60 000 F

300 000 F

Sheet Developer

99 000 F

79 200 F

59 400 F

79 200 F

79 200 F

396 000 F

Film developer

4 500 F

9 000 F

9 000 F

9 000 F

13 500 F

45 000 F

Film fixing liquid

9 000 F

9 000 F

4 500 F

9 000 F

13 500 F

45 000 F

sheet proofreader

1 080 F

3 240 F

2 160 F

2 160 F

2 160 F

10 800 F

eraser

2 400 F

4 000 F

800 F

4 000 F

4 800 F

16 000 F

soaking solution

30 000 F

24 000 F

24 000 F

12 000 F

30 000 F

120 000 F

sheet cleaner

10 920 F

12 480 F

9 360 F

14 040 F

15 600 F

62 400 F

tracing paper

5 000 F

10 000 F

10 000 F

10 000 F

15 000 F

50 000 F

photocopy paper A4

15 000 F

20 000 F

25 000 F

20 000 F

10 000 F

90 000 F

photocopy paper A3

1 750 F

3 500 F

3 500 F

5 250 F

3 500 F

17 500 F

transparent sellotape

280 F

280 F

280 F

280 F

280 F

1 400 F

packaging sellotape

1 120 F

1 120 F

1 120 F

1 120 F

1 120 F

5 600 F

packaging string

2 700 F

2 700 F

2 700 F

2 700 F

2 700 F

13 500 F

white glue

700 F

700 F

700 F

700 F

700 F

3 500 F

industrial rag

14 000 F

14 000 F

14 000 F

14 000 F

14 000 F

70 000 F

soap paste

600 F

600 F

600 F

600 F

600 F

3 000 F

toner cartridge HP1200

90 000 F

90 000 F

120 000 F

180 000 F

240 000 F

720 000 F

toner cartridge HP5000

10 800 F

12 600 F

9 000 F

9 000 F

12 600 F

54 000 F

toner cartridge HP8500-black

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

toner cartridge HP8500-blue

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

toner cartridge HP8500-Red

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

toner cartridgeHP8500-yellow

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

drummer KitC4153A

1 200 F

1 200 F

1 200 F

1 200 F

1 200 F

6 000 F

 
 
 
 
 
 
 
 
 
 
 
 
 
 

total material cost

2 090 170 F

2 274 070 F

2 027 440 F

2 380 700 F

2 989 570 F

11 761 950 F

 
 
 
 
 
 
 

DIRECT LABOUR

 
 
 
 
 
 

direct labour for pre-printing

42 000 F

48 000 F

45 000 F

54 000 F

48 000 F

237 000 F

direct labour for copy

4 500 F

5 000 F

5 000 F

4 500 F

5 500 F

24 500 F

direct labour for soaking

15 000 F

18 000 F

15 000 F

18 000 F

18 000 F

84 000 F

direct labour for printing works

112 500 F

112 500 F

135 000 F

135 000 F

135 000 F

630 000 F

direct labour for edition

102 000 F

102 000 F

102 000 F

102 000 F

102 000 F

510 000 F

Total labour costs

276 000 F

285 500 F

302 000 F

313 500 F

308 500 F

1 485 500 F

total material and labour costs

2 366 170 F

2 559 570 F

2 329 440 F

2 694 200 F

3 298 070 F

13 247 450 F

 
 
 
 
 
 
 

FACTORY OVERHEADS

 
 
 
 
 
 

water bills (variable)

14 000 F

12 000 F

15 000 F

13 600 F

13 000 F

67 600 F

electricity bills (variable)

42 000 F

45 000 F

40 000 F

43 000 F

40 000 F

210 000 F

depreciation (fixed)

895 384 F

895 384 F

895 384 F

895 384 F

895 384 F

4 476 921 F

spare parts (variable)

85 000 F

100 000 F

110 000 F

60 000 F

63 000 F

418 000 F

Total factory overheads

1 036 384 F

1 052 384 F

1 060 384 F

1 011 984 F

1 011 384 F

5 172 521 F

 
 
 
 
 
 
 
 
 
 
 
 
 
 

SELLING AND ADMIN.

 
 
 
 
 
 

fixed admin. Exp.

500 000 F

500 000 F

500 000 F

500 000 F

500 000 F

2 500 000 F

variable admin. Exp.

250 000 F

300 000 F

350 000 F

250 000 F

200 000 F

1 350 000 F

variable selling exp.

200 000 F

150 000 F

250 000 F

150 000 F

200 000 F

950 000 F

fixed selling exp.

100 000 F

100 000 F

100 000 F

100 000 F

100 000 F

500 000 F

Total seling and Admin. Costs

1 050 000 F

1 050 000 F

1 200 000 F

1 000 000 F

1 000 000 F

5 300 000 F

 
 
 
 
 
 
 

total costs

4 452 554 F

4 661 954 F

4 589 824 F

4 706 184 F

5 309 454 F

23 719 971 F

Units produced

10 000

10 000

10 000

10 000

10 000

50 000 F

daily unit cost

445 F

466 F

459 F

471 F

531 F

474,3994274

Mean unit cost

474 F

 
 
 
 
 
Source: The author

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