Cost Concepts, Classification Of Costs

traceable cost may also be called as

Costs also may be direct or indirect with respect to particular company segments or divisions. That is, some costs which are indirect for a product, may be traced to a segment or department and thus, will be direct costs for that department. A segment may mean any one of a number of things, viz., department, division, specific activity, sales territory and the like. For example, the salary of the plant manager of Plant A is a direct cost of plant A.

GrapeNet is an internet based traceability software system for monitoring fresh grapes exported from India to the European Union. Grapenet won the National Award , in the winners announced for the best e-Governance initiatives undertaken in India in 2007. Average Cost is the total cost divided by the total quantity produced. Are the costs of retiring altogether a plant from service. Abandonment arises when there is complete cessation of activities. These costs become important when management is faced with the alternatives of either continuing the existing plant or suspending its operation or abandoning it altogether.

traceable cost may also be called as

Period costs include all fixed, costs and total administration, selling and distribution costs. When the merchandise is sold, the cost of the merchandise sold is removed from Inventory and is reported on the income statement as the expense entitled Cost of Goods Sold.

Functional Based Cost Accounting Basics

The common costs cannot be allocated but which can be apportioned to cost centres or cost units. The indirect costs are not traceable to any plant, department, operation or to any individual final product. Cost of indirect material, traceable cost may also be called as indirect labour and indirect expenses in aggregate constitute the overhead costs and are the indirect component of the total cost. A direct cost is a price that can be directly tied to the production of specific goods or services.

  • In the absence of appropriate direct measurement techniques, indirect costs have to be apportioned to different products.
  • The shutdown costs are the costs incurred in relation to the temporary closing of a department / division / enterprise.
  • Needless to say here that it becomes standard cost if it is determined on scientific basis.
  • They are identifiable as separate products only at the conclusion of common processing generally known as the SPLIT OFF POINT.
  • They are not transferred as a part of the value of the stock to the next accounting year.

These expenses are period costs, meaning they must be expensed in the period in which they are incurred. The example of indirect costs is Oil and scrap materials, , the salary of factory supervisors , rent rates and depreciation . All selling and administrative expenses are considered to be period costs. In variable costing, fixed factory overhead is also treated as a period cost. The cost increases or decreases in the same proportion in which the units produced are termed as a variable cost. Direct material, direct labor, direct expenses, variable overheads are some examples of variable cost. Product costs are costs that are incurred to create a product that is intended for sale to customers.

Conversion Costs

Investment in plant and machinery as soon as it is installed, its cost is sunk cost and is not relevant for decisions. It is the difference in total cost that will arise https://accounting-services.net/ from the selection of one alternative to the other. The activity-based costing method finds the overhead cost by including all activities required for production.

  • Direct material costs are the costs of raw materials or parts that go directly into producing products.
  • Valuation of inventoryThese costs are considered in inventory valuation.These costs are not considered in inventory valuation.4.
  • Direct costs are expenses that a company can easily connect to a specific “cost object,” which may be a product, department or project.
  • For instance, if a business did not have a research-and-development division, the business would not have a research-and-development division manager to whom it had to pay a salary.
  • The assets are usually shown in the conventional financial accounts at their historical costs.
  • They are charged against the revenue of the relevant period.
  • Also indicate whether the cost should be recorded as an expense when the cost is incurred or as an expense when the goods are sold.

MasterCraft records these manufacturing costs as inventory on the balance sheet until the boats are sold, at which time the costs are transferred to cost of goods sold on the income statement. Prime cost is the total of direct labor plus direct materials.

What Are Period Costs?

For example, a company is planning to eliminate an entire product line, and wants to understand which expenses will be terminated when the product line is shut down. Examples of general and administrative costs include salaries and bonuses of top executives and the costs of administrative departments, including personnel, accounting, legal, and information technology. Costs that are not related to the production of goods; also called nonmanufacturing costs.

traceable cost may also be called as

Un-controllable cost is that cost which is uncontrollable at one level of responsibility may be regarded as controllable at some other higher level. The controllability of certain costs may be shared by two or more executives. The distinction is important for controlling the expenses and efficiency. A variety of petroleum products are derived from the refining of crude oil. In a cigarette factory different parts of the tobacco leaves are used for different qualities and products.

Joint Cost Vs Common Costs

This is the decision-making hub, and here is where all the marketing decisions are taken by the company. For example, a company might have numerous different divisions under which they are meant to serve numerous different areas. If there is a dip in the profitability of the company, the company’s decision-makers are likely to close down that particular unit. For the conversion of raw material into finished goods, human resource is needed, and such human resource is termed as labor.

Building rent, equipment costs, salaries and insurance are examples of fixed costs. Other factors may affect these costs, but if the business’s output increases or decreases, these costs remain unaffected. According to Ray H. Garrison, period costs are all the costs that are not included in product costs. A cost that remains constant within a given period and range of activity despite changes in production.

  • In absorption costing, all selling and administrative expenses are treated as period costs.
  • On the other hand that part of the product cost which is not sold is called inventory and inventory is shown as an asset in the balance sheet.
  • Un-controllable cost is that cost which is uncontrollable at one level of responsibility may be regarded as controllable at some other higher level.
  • For example excessive scrap may arise from inadequate supervision or from latent defect in purchased material.
  • In accounting terms, depreciation is defined as the reduction of recorded cost of a fixed asset in a systematic manner until the value of the asset becomes zero or negligible.

As the item is being manufactured, the component piece’s price must be directly traced to the item. Common Fixed cost is the fixed cost that supports the business activities of the two or more business segments. It is very hard to separate the cost from each segment or unit. It the cost which is paid in total to cover all cost objectives in different business units, locations,s and so on. There is often certain ambiguity regarding the treatment of depreciation. Whether depreciation should be charged as a traceable fixed cost or a common fixed cost depends on the usage of the machinery. Fixed costs that support the operations of the business are costs that remain the same regardless of the business’s output.

Are Traceable Fixed Costs Relevant?

In cases of government grants or other forms of external funding, identifying direct and indirect costs becomes doubly important. Grant rules are often strict about what constitutes a direct or an indirect cost and will allocate a specific amount of funding to each classification. Indirect costs extend beyond the expenses you incur creating a product to include the costs involved with maintaining and running a company. These overhead costs are the ones left over after direct costs have been computed. These are costs related to the product, traceability, and whose total cost changes in proportion to the change in total output. This is simple to understand, and the best simple example can be the direct material costs like tones of sand in the preparation of tiles.

traceable cost may also be called as

Per unit fixed cost varies with the change in the volume of production. Variable Costs, on the other hand, are those which vary proportionately with the volume of output. So the cost per unit will remain fixed irrespective of the quantity produced.

General And Administrative Costs

Before understanding the above dual cost classification concepts, let us recapitulate the basic definitions of direct, indirect, variable, and fixed costs. The future costs are costs expected to be incurred at a later date and are the only costs that matter for managerial decisions because they are subject to management control. Future costs are relevant for managerial decision making in cost control, profit projections, appraisal of capital expenditure, introduction of new products, expansion programs and pricing etc. For example, salaries and wages paid to store keepers, watch and ward, supervisors, timekeepers, quality control, managers, clerical staff, salesmen etc. These indirect labour costs cannot be identified with any particular job, process, cost unit or cost centre. Relevant cost is a managerial accounting term that describes avoidable costs that are incurred only when making specific business decisions.

Fixed common costs need not be allocated since they are irrelevant for any decision and will remain constant. Common costs that vary with the decision must be allocated to individual products. Variable Costs vary in total in direct proportion to changes in volume. An increase in the volume means a proportionate increase in the total variable costs and a decrease in volume results in a proportionate decline in the total variable costs. The costs incurred prior to the starting of commercial production are called as ‘pre-production costs’.

Example Of Traceable Fixed Costs And Common Fixed Costs

The EU introduced its Trade Control and Expert System, or TRACES, in April 2004. The system provides a central database to track movement of animals within the EU and from third countries.

They are identifiable as separate products only at the conclusion of common processing generally known as the SPLIT OFF POINT. In some manufacturing enterprises two or more different products emerge from a single raw material. They change in the same direction as volume but not in direct proportion there to.

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