Product X 10 Qty

RM Consumption:
Raw Material 5 100 5000
Spareparts 10 200 20000
25000
Processing Cost:
Operation1: Labour (hours) 10 50.00 5000
Machine (hours)
Operation2: Machine (hours) 5 100 5000
Operation 3: Cleaning Acitivty 10000
Overheads:
994100 Prod Material OH 20% 5000
994101 Admin Admin OH 10% 1000
6000
41000

Selling Price 8000 P.U

Bill of Material BOM Activtiies

Routing work center
Cost center
Product Y 20 Qty Total
RM Consumption:
Raw Material 10 100 20000 25000
Spareparts 10 200 40000 60000
60000
Processing Cost:
Operation1: Labour (hours) 5 50.00 5000 10000

Operation2: Machine (hours) 5 100 10000 15000

15000
Overheads:
Material OH 20% 12000 17000
Admin OH 10% 1500 2500
13500
88500 129500

Selling Price 8000 P.U

HR depart 5000 Input Cost

100 Output LabActivity
50
 GL Account/ Financial Cost C
Particulars Cost Element CE Category Accounting Canteen
Raw Material Consumption 300100 01 25000
Spareparts Consumption 300110 01 60000
Food & Breverages 300200 01 5000 5000
Stationary 300210 01 17000
Warehouse charges 300220 01 2500
Advertisement 300300 01 10000
Wages 300000 01 10000
Depreciation 300400 01 15000
144500 5000

994200 42 NA -5000
144500 0
Direct Activity Allocation
Labour 994300 43 NA
Machine 994301 43 NA
144500 0

Indirect OH calculation
Material OH 994100 41 NA
Admin OH 994101 41 NA
144500 0

Goods Received from Production

COGM 400400 01 -41000
-88500
15000 0
Delivery
COS 300700 01 41000
88500
144500 0
Billing
Sales Revenue 400000 11 -80000
Sales Discount 400100 12 5000
Sales Commission 400110 12 3000
-160000
10000
6000
-71500 0
COPA Assessment
Over/Under Obs Ass CE-Proc 994201 42
Over/Under Obs Ass CE-Adm 994202 42
Over/Under Obs Ass CE-Prd 994203 42
Marketing ASS CE 994204 42
-71500 0
Cost of Goods Manufactured 400400 -129500
Sales Revenue 400000 -240000
Sales Discount 400100 9000
Sales Commission 400110 6000
Cost of Sales 300700 129500
 Cost Center Accounting Product Costing COPA Controlling
Procurement Admin Production Marketing FG X FG Y FG X FG Y Total
5000 20000
20000 40000

17000
2500
10000
10000
15000
2500 17000 25000 10000 25000 60000 0 0 144500
5 15 20 10 No of Empl
500 1500 2000 1000
3000 18500 27000 11000 25000 60000 0 0 144500

-10000 5000 5000

-15000 5000 10000
3000 18500 2000 11000 35000 75000 0 0 144500
This is the difference at CC, as confirmation is done with plan rate, at the month we would h

-17000 5000 12000

-2500 1000 1500
-14000 16000 2000 11000 41000 88500 0 0 144500

-41000
-88500
-14000 16000 2000 11000 0 0 0 0 15000

41000
88500
-14000 16000 2000 11000 0 0 41000 88500 144500

-80000
5000
3000
-160000
10000
6000
-14000 16000 2000 11000 0 0 -31000 -55500 -71500

14000 -4666.667 -9333.333

-16000 5333.333 10666.67
-2000 666.6667 1333.333
-11000 3666.667 7333.333
0 0 0 0 0 0 -26000 -45500 -71500
 Controlling

Iterative

Sender Receiver
5000 Canteen Grouo 5 500 50 5 0.5
5 500 50 5 0.5
10 1000 100 10 1
Canteen 20 2000 200 20 2
50 Proc 10 1000 100 10 1
Admi 5000
Prd
Mark

t the month we would have actual rate and this would be zero as revaluation activities step is performed
Particular GL PL/BS Dr/Cr Amount Cost Object
RM consumption
Raw material consumption 300100 PL Dr 5000 Production Order
Stock Stock GL BS Cr 5000
Raw material consumption 300100 PL Dr 20000 Production Order
Stock Stock GL BS Cr 20000

Spareparts
Spareparts 300110 PL Dr 20000 Production Order
Stock Stock GL BS Cr 20000
Spareparts 300110 PL Dr 40000 Production Order
Stock Stock GL BS Cr 40000

Food & Breverages

F&B GL 300200 PL Dr 5000 Cost center
Cash Cash GL BS Cr 5000

Stationary
Stationary 300210 PL Dr 17000 Cost Center
Cash cash GL BS Cr 17000

Warehouse charges
Warehouse charges 300220 PL Dr 2500 Cost Center
Cash cash GL BS Cr 2500

Canteen dept assessment 994200 Dr 500 Cost Center

994200 Dr 1500 Cost Center
994200 Dr 2000 Cost Center
994200 Dr 1000 Cost Center
994200 Cr 5000 Cost Center
Direct Activity Allocation
Labour 994300 Dr 5000 Product Order
994300 Cr 5000 Cost Center

Machine 994301 Dr 5000 Product Order

994301 Cr 5000 Cost Center

Labour 994300 Dr 5000 Product Order

994300 Cr 5000 Cost Center

Machine 994301 Dr 10000 Product Order

994301 Cr 10000 Cost Center

Indirect OH
Material OH 994100 Dr 5000 Production Order
994100 Cr 5000 Cost Center
Admin OH 994101 Dr 1000
994101 Cr 1000

Material OH 994100 Dr 12000

994100 Cr 12000

Admin OH 994101 Dr 1500

994101 Cr 1500

Good Receipt from Production Order

Product X FG-Stock BS Dr 41000
COGM 400400 PL Cr 41000 Production Order

Product Y FG-Stock BS Dr 88500

400400 PL Cr 88500 Production Order

Goods Delivery
Product X 300700 PL Dr 41000 COPA
FG-Stock BS Cr 41000

Product Y 300700 PL Dr 88500 COPA

FG-Stock BS Cr 88500

Customer Billing
Customer customerABS Dr 72000
Sales Revenue 400000 PL Cr 80000 COPA
Sales Discount 400100 PL Dr 5000 COPA
Sales Commission 400110 PL Dr 3000 COPA

Customer customerABS Dr 144000

Sales Revenue 400000 PL Cr 160000 COPA
Sales Discount 400100 PL Dr 10000 COPA
Sales Commission 400110 PL Dr 6000 COPA

COPA Assessment
Proc 994201 Dr 14000 CC
994201 Cr 4666.667 COPA
994201 Cr 9333.333 COPA

Admin 994202 Dr 5333.333 COPA

994202 Dr 10666.67 COPA
994202 Cr 16000 CC

Prod 994203 Dr 666.6667 COPA

994203 Dr 1333.333 COPA
994203 Cr 2000 CC
Marketing 994204 Dr 3666.667 COPA
994204 Dr 7333.333 COPA
994204 Cr 11000 CC
01 Raw Material Consumption 300100
Spareparts Consumption 300110
01 Food & Breverages 300200
Stationary 300210
Warehouse charges 300220
Advertisement 300300
01 Salaries 300000
Depreciation 300400
01 Cost of Goods Manufactured 400400
Sales Revenue 400000
Sales Discount 400100
Sales Commission 400110
01 Cost of Sales 300700

01
Labour
Work Center
Cost Center
01 Dr Production
Cr

Operation 1
42 Labour
42 Machine
42
42
42
Activity Dependent
43 Cost center
43 Prod Dept

43
43

43 Activity Independent Planning

43 Cost Center
Prod Dept
43
43
Cost Center Split 25%
Wages 75%
41
41 Bonus 50%
50%
 41
41
Prod Dept
41 Costing Sheet
41 Base
OH % Monthend
41 Source CC Prod Dept
41 Sec CE 1200

Procurement Dept

01
01

01
01

01

01

11
12
12

11
12
12

42 10 -14000
42 20 16000
42 30 2000
11000
42
42
42

42
42
42
42
42
42
 25000
60000
5000
17000
2500
10000
10000
15000
-129500
-240000
9000
6000
129500

Machine
Work Center
Cost Center

100 50 50 5000
50 100

CE Activity type
Wages 1000 Labour-shopfloor
2000 Labour-Cleaning
Bonus 1000 Labour-shopfloor
2000 Labour-Cleaning

CE
Wages 3000 Activity type
Bonus 3000

Labour-shopfloor
Labour-Cleaning

Labour-shopfloor
Labour-Cleaning
 Input planning Output planning Plan activity Price
Wages 1000 Labour-shopfloor 100 10
2000 Labour-Cleaning 50 40

Actual values Output Actual Activity Price

Wages 1500 Labour-shopfloor 80 18.75
1800 Labour-Cleaning 70 25.71429

ocurement Dept
300 Wages Dr Procuremeent Dept 300
Wages Cr Production Dept 300