Some Phases of Cost Accounting in the Chemical Industry
Some Phases of Cost Accounting in the Chemical Industry
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In our eReader you can find the full English version of the book. Read Some Phases of Cost Accounting in the Chemical Industry 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 Some Phases of Cost Accounting in the Chemical Industry
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The cost of each of the various kinds of fuel is kept in separate accounts, both in quantity and in value, similar to a raw material account. The quantities used are charged out at average unit costs.
Supplies The supplies used in and about a chemical plant are quite numerous, depending upon the size of the plant. A perpetual inventory of the supplies in the storehouse should be maintained. At the end of each month, a report of requisitions filled should be prepared. The total expense of operat...ing the storehouse for the month should be ascertained. This storehouse expense should then be distributed on the basis of the value of supplies requisi- tioned, and the combined value and expense should be charged as the cost of supplies used in the various departments.
Any supplies not under storehouse control, should be kept in accounts similar to the raw material accounts and should be charged out to the various departments when used, as per reports thereof, at an average unit cost.
Repairs The chemical action of the products on the machinery and buildings necessitates frequent repairs.
What to read after Some Phases of Cost Accounting in the Chemical Industry?
You can find similar books in the "Read Also" column, or choose other free books by C B E Rosn to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
The cost of each of the various kinds of fuel is kept in separate accounts, both in quantity and in value, similar to a raw material account. The quantities used are charged out at average unit costs.
Supplies The supplies used in and about a chemical plant are quite numerous, depending upon the size of the plant. A perpetual inventory of the supplies in the storehouse should be maintained. At the end of each month, a report of requisitions filled should be prepared. The total expense of operat...ing the storehouse for the month should be ascertained. This storehouse expense should then be distributed on the basis of the value of supplies requisi- tioned, and the combined value and expense should be charged as the cost of supplies used in the various departments.
Any supplies not under storehouse control, should be kept in accounts similar to the raw material accounts and should be charged out to the various departments when used, as per reports thereof, at an average unit cost.
Repairs The chemical action of the products on the machinery and buildings necessitates frequent repairs.
What to read after Some Phases of Cost Accounting in the Chemical Industry?
You can find similar books in the "Read Also" column, or choose other free books by C B E Rosn to read onlineMoreLess
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