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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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From the figures above, it appears that the unit cost is 474 F for the week under consideration using the absorption costing technique. This figure represents one of the mean that will be compared during the process of testing our hypotheses.

Since we are dealing with job costing, the best method of determining that unit cost is through the use of a Job cost Sheet like the following:

JOB COST SHEET: Absorption costing

 

Job number: 1

 

Start date: 01st august 2002

 
 
 
 

Department: printing

 

Delivery date: 05th august 2002

 
 
 
 

Item: Five-day production of CT

 

Units completed: 50 000

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Direct Materials

 
 
 
 
 
 

Requisition N°

Amount

type of labour

ticket

Hours

Amount

 
 
 
 

paper 100

6 158 250 F

direct labour for pre-printing

1

39,5

237 000 F

 
 
 
 

black ink 101

700 000 F

direct labour for copy

2

9,8

24 500 F

 
 
 
 

blue ink 102

100 000 F

direct labour for soaking

3

14

84 000 F

 
 
 
 

red ink 103

 

150 000 F

direct labour for printing works

4

14

630 000 F

 
 
 
 

yellow ink 104

100 000 F

direct labour for edition

5

35

510 000 F

 
 
 
 

photographic sheet 104

2 500 000 F

Total C/F

 
 

1 485 500 F

 
 
 
 

photographic film 105

300 000 F

 
 
 
 
 
 
 
 

Sheet Developer 106

396 000 F

EXPENSES

 
 

Manufacturing Overheads

 

Film developer 107

45 000 F

Description

Amount

 

Type

Hours

Rate

Amount

 

Film fixing liquid 108

45 000 F

fixed admin. Exp.

2 500 000 F

 

water

80

845 F

67 600 F

 

sheet proofreader 109

10 800 F

variable admin. Exp.

1 350 000 F

 

electricity

80

2 625 F

210 000 F

 

eraser 110

 

16 000 F

variable selling exp.

950 000 F

 

depreciation

80

55 962 F

4 476 921 F

 

soaking solution 111

120 000 F

fixed selling exp.

500 000 F

 

spare parts

80

5 162 F

418 000 F

 

sheet cleaner 112

62 400 F

Total C/F

5 300 000 F

 

Total C/F

 
 

5 172 521 F

 

tracing paper 113

50 000 F

 
 
 
 
 
 
 
 
 

photocopy paper A4 114

90 000 F

 
 
 
 
 
 
 
 
 

photocopy paper A3 115

17 500 F

Job cost Summary

 
 
 
 
 

transparent sellotape 116

1 400 F

Direct materials

11 761 950 F

 
 
 
 
 
 

packaging sellotape 117

5 600 F

Direct Labour

1 485 500 F

 
 
 
 
 
 

packaging string 118

13 500 F

Manufacturing Overheads

5 172 521 F

 
 
 
 
 
 

white glue 119

3 500 F

Selling and Admin. Exp.

5 300 000 F

 
 
 
 
 
 

industrial rag 120

70 000 F

Total Cost

23 719 971 F

 
 
 
 
 
 

soap paste 121

3 000 F

Unit product cost

474 F

 
 
 
 
 
 

toner cartridge HP1200 122

720 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP5000 123

54 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP8500-black124

6 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP8500-blue 125

6 000 F

 
 
 
 
 
 
 
 
 

toner cartridge HP8500-Red 126

6 000 F

 
 
 
 
 
 
 
 
 

toner cartridgeHP8500-yellow 127

6 000 F

 
 
 
 
 
 
 
 
 

drummer KitC4153A 128

6 000 F

 
 
 
 
 
 
 
 
 

Total C/F

 

11 761 950 F

 
 
 
 
 
 
 
 
 

Graphically, the data on the daily unit costs could be presented as such:

Figure 1-2 Evolution of the unit cost (absorption costing)

Source: the author

We also need the standard deviation of the daily unit cost and this can be obtained from the formula:

SD=(?Xi-A1)/N1

Xi: daily unit cost

A1: Mean unit cost

N1: number of production days

Again, using the spreadsheet,

SD=

F33.03827

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