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Manufacturing Accounts. Total Cost of Production. Total Cost. Cost of production Prime cost Factory overheads Selling and Distribution costs Administrative Costs. Cost of Production. Prime Costs Raw materials Direct labour Patents. Factory Overheads Factory mangers pay
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Manufacturing Accounts Total Cost of Production
Total Cost • Cost of production • Prime cost • Factory overheads • Selling and Distribution costs • Administrative Costs
Cost of Production • Prime Costs • Raw materials • Direct labour • Patents • Factory Overheads • Factory mangers pay • Plant machinery • Plant depreciation
Other Considerations • Work in progress at start of financial year • Work in progress at end of financial year
Selling and Distribution Costs • Market research • Promotional campaigns • Sales persons • Commissions
Administrative Costs • Insurance • Office staff pay • Stationery • Utilities • security