Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Measurement
Which of the above cost categories do the following costs belong to :
Cost
Selling costs
Direct labour
Design of finished goods
Storage costs not necessary in production process
Import duties on raw materials
Fixed production overheads
Purchase of raw materials
Abnormal wastage of material, labor & other
production costs
Administrative overheads not contributive to bringing
inventories to present location & condition
Cost Category
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Measurement
Which of the above cost categories do the following costs belong to :
Cost
Selling costs
Direct labour
Design of finished goods
Storage costs not necessary in production process
Import duties on raw materials
Fixed production overheads
Purchase of raw materials
Cost Category
Excluded
Costs of conversion
Other costs
Excluded
Costs of purchase
Costs of conversion
Costs of purchase
Excluded
Abnormal wastage of material, labor & other
production costs
Administrative overheads not contributive to bringing
inventories to present location & condition
Excluded
10/31/2016
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