The Co-Operative Secretary: a Manual of Co-Operative Administration
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In our eReader you can find the full English version of the book. Read The Co-Operative Secretary: a Manual of Co-Operative Administration Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Co-Operative Secretary: a Manual of Co-Operative Administration
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The nature of the production also allows the costing to be simpler in character,* so that one weekly account covers all the different kinds of output. Where the warehouse issues the stores by transfer according to requirements then the transfer invoice acts as the works warrant note,t and, as the output becomes identical with the turnover, there is no stock, as returns by the van, &c., are in the nature of leakage in production. The prime cost comprises the transfers or issue of stores, the coa...l and wages being all oncost, the staff being on weekly salary, and the amount * See pages 261 and 2S3. f See page 212.
266 COST ACCOUNTS.
does not vary directl}- with the production. The oncost therefore is fourfold in nature, (a) the wages and salaries of the bakery, {b) the rental charge, (c) the coal, and (d) the proportion of general charges. The bakery wages are obtained from the ledger office.* The rental charge is a fixed amount, determined by a suitable method based upon the use of the bakery, as if it were a room and power concern, taking into account the interest upon the capital invested in buOdings and machinery, the rates and taxes payable thereon, and the wear and tear in repairs and depreciation.!
What to read after The Co-Operative Secretary: a Manual of Co-Operative Administration?
You can find similar books in the "Read Also" column, or choose other free books by Wood, Alfred to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
The nature of the production also allows the costing to be simpler in character,* so that one weekly account covers all the different kinds of output. Where the warehouse issues the stores by transfer according to requirements then the transfer invoice acts as the works warrant note,t and, as the output becomes identical with the turnover, there is no stock, as returns by the van, &c., are in the nature of leakage in production. The prime cost comprises the transfers or issue of stores, the coa...l and wages being all oncost, the staff being on weekly salary, and the amount * See pages 261 and 2S3. f See page 212.
266 COST ACCOUNTS.
does not vary directl}- with the production. The oncost therefore is fourfold in nature, (a) the wages and salaries of the bakery, {b) the rental charge, (c) the coal, and (d) the proportion of general charges. The bakery wages are obtained from the ledger office.* The rental charge is a fixed amount, determined by a suitable method based upon the use of the bakery, as if it were a room and power concern, taking into account the interest upon the capital invested in buOdings and machinery, the rates and taxes payable thereon, and the wear and tear in repairs and depreciation.!
What to read after The Co-Operative Secretary: a Manual of Co-Operative Administration?
You can find similar books in the "Read Also" column, or choose other free books by Wood, Alfred to read onlineMoreLess
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