(প্রথম প্রথম অনেকগুলো পোস্ট (কতগুলো জানি না) কেবল কপি পেস্ট হবে। কোনো জনাব মাইন্ড করবেন না। এবং কেউ বাকা চোখেও তাকাবেন না, অনুরোধ লাগে, কারণ যথাস্থানে কৃতজ্ঞতা স্বীকার করা হইবেক। )

ব্যাচ কস্টিং এবং সার্ভিস কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)

সার্ভিস কস্টিং প্রসঙ্গে:
(এই লিংকটায় বেশ কয়েকটা ওয়ার্কড আউট উদাহরণ আছে)

What is service costing

Service costing (also called operation costing or function costing) is a costing method concerned with establishing the costs, not of items of production, but the cost of services provided.

Service costing is a method of accounting for services or function. These service centres or service functions include maintenance, personnel, canteen or stores.

Service organisations do not make or sell tangible goods. Profit seeking service organisations include accountancy firms, law firms, transport companies, hair saloons, banks and hotels. Non-profit organisations include hospitals, schools and libraries.

The use of service costing

Service costing is used in:

External services: provided by a company in a service industry, e.g. car hire services, air transport services, courier services, etc.
Internal services: carried out by internal departments of a company, e.g. the costs of the vans or Lorries used in distribution departments, the costs in computer departments or costs for staff canteens.

Service costing differs from product costing (such as job or process costing) in the following ways:

Composite cost units are used
Intangibility of output
Can be used for both internal and external services
Low level of direct costs as a proportion of total costs since for most services it is difficult to identify many attributable direct costs. For example, cost of direct materials consumed will be relatively small.

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ব্যাচ কস্টিং প্রসঙ্গে:

Batch costing
A type of job costing where a batch of identical products is treated as an individual job with unit cost found by dividing the total batch cost by the number of units produced.

Batch costing
1. It is a refinement of job costing.
2. Here the unit of measurement is batch comprising of lots of similar units.
3. Separate cost sheet are maintained for each batch of products by assigning a unique batch number.
4. Cost per unit in a batch =Total cost of batch/No of units in the batch.
5. Applications :-Pharmaceuticals , drug industry, readymade garments ,manufacture of electronic parts of TV etc.

Here is a problem on Batch costing. Click here

উইকি থেকে:

Operation cost in batch manufacturing

Batch costing is a modification of job costing. When production is repetitive nature and consists of a definite number of articles, batch is used. In batch costing, the most important problem is to determine the optimum size of the batch that follows the fact that production of two elements of costs:

Set up costs which are generally fixed per batch.
Carrying costs which vary directly with the size of the batch.

However, the determination of batch quantity requires considerations of some factors:

setting up costs per batch.
cost of manufacturing such as (direct materials cost + direct wages + direct overhead) per piece.
cost of storage.
rate of interest on the capital invested in product and rate of demand for product.

অন্য আর একটি ওয়েবসাইট থেকে:

Batch costing is used for calculating total cost of each batch. Batch is small group of units which is produced for production purposes. We also identify batch of units in our production. All raw material is supplied on batch basis and other expenses are also paid on the basis of each batch.

For instance, in the drugs industry, producer will make the batch of tablets instead of producing single tablet. This will be easy to sell that batch in market. So, calculating cost of each batch, we will calculate material cost per batch, labour cost per batch and other expenses per batch. If we want to calculate cost per unit, we have to divide total batch cost with total batch units.

এই লিংকে জব কস্টিং এবং ব্যাচ কস্টিং নিয়ে বেশ কিছু জ্ঞানী আলাপ রয়েছে, সময় পেলেই সেখান থেকে কপি করা হবে।

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