Manufacturing costs and accounts . und, whichever way we desiredto express the cost. By the plan of charging costs to order numbers, we may infact, obtain costs of any quantity of any product, such quantityvarying from the whole months output of one product, downto lots of any quantity, even a single article. But it shouldbe remembered that if an order is made out to cost the wholeoutput of a product, or for very large lots which may requirethe whole month or even more than a month to complete, nolight is shown on any intermediate variations in the cost ofproduction, nor, in practice, can such
Manufacturing costs and accounts . und, whichever way we desiredto express the cost. By the plan of charging costs to order numbers, we may infact, obtain costs of any quantity of any product, such quantityvarying from the whole months output of one product, downto lots of any quantity, even a single article. But it shouldbe remembered that if an order is made out to cost the wholeoutput of a product, or for very large lots which may requirethe whole month or even more than a month to complete, nolight is shown on any intermediate variations in the cost ofproduction, nor, in practice, can such information be subse- 58 MANUFACTURING COSTS AND ACCOUNTS quently obtained. By making out orders for small lots, thecost of one such lot can be compared with the cost of a similarlot made at another time, and thus a close control over theefficiency of production maintained. Expense or Burden Journal Operators Time Record ofProcess Hours and Wages I 260 260 IDepreciation Direct Matl. (70 70 ] Ind. Matl, (60 60 ) Share ofAdmin. E^,. D. Labor g in ^ 540 1 IS ea H W Expense £ js dft S6M% d H 1-1 3 510 260 120 70 CO r Order W. Orde u w 371 10 10( r 372 20 15C etc 180 etc 19o!l90i I ! ! I Time Charges to Order Numbers arePosted to Oost Sheets ^ Cost Sheet Cost Sheet) Iten50 W. B. ?100 100 Exp. 176« 1 84 94 Total 244 100 94 50 Item60 W. E. : rl50 150 ! 142 142 Total 352 150 142 60 Oost Sheet Listed Ln Cost Jooxnal Manufacturing Cost Journal M J o U o § P< s ^ i, ?s ?s s m a ?g o Q 0 H 371 100 9-4 50 372 160 142 60 352 others not 290 ?74 190 754 Bho^m Total 640 510 300 1350 J_ _l Finished Work Journal o- 1O 1 n 1 s 1 r Flnlahed Oost Sheet 371 lOO 94 60 244 Listed others notHhotnx 330 310 200 Total 430 404 260 10S4 ! r
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