会计学原理课件 7 (2010-11).ppt

Service Costing Costing the provision of a service rather than a physical unit of output Specialist services may be provided in areas as different as transport, hospitals and universities Internal services will include functions such as maintenance, canteen and computer services Important feature of service costing is the choice of cost per unit for the service. * ACC11101 Accounting Principles * Service Costing - Example Farmers in Southshire are to be offered mechanised assistance by South Rentals Ltd, who propose a countrywide hire service of power driven Scroppers. A 40 hour week is envisaged for 50 weeks of the year, and one operator will be required for each Scropper at a wage rate of ￡10 per hour, this cost to be incorporated in the client charge. Other information is as follows: * ACC11101 Accounting Principles * ￡ Insurance per machine, per annum 600 General supervision per annum 8000 Depot general overhead per annum 5000 Supplies per machine, per week 50 Maintenance per machine, per week 15 Scropper machines cost (each) 20,000 The estimated life of a Scropper is 10 years, at which point it is expected to have no salvage value. Five of them are purchased and some 15% of their time will, it is estimated, be taken up with transit and other interruptions. A profit margin of 20% is reckoned to provide a fair return to the company for the service. As cost adviser to the company, you are asked to calculate a client charge per hour (to the nearest pound rounded up) based on the information available and estimated by the company. * * * * * * * * * * * * * * * * * * * * * * ACC11101 Accounting Principles ACC11101 Accounting Principles * ACC11101 Accounting Principles * Accounting Principles  Mira Steven Lecture 1 Week 7 Edinburgh Napier University Lecture 1 Learning Objectives Understand the difference between Financial Accounting Management Accounting Identify the role of the Manage