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Cost Sheet Format
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Cost Sheet Format
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Company Name
Cost Sheet Template
Description Amount Amount
1. Direct Material
Opening Stock - Raw Material -
Add: Purchase - Raw Material -
Less: Closing Stock - Raw Material -
Material Consumed -
2. Direct Labour/Wages -
3. Direct Expenses -
PRIME COST (A) - -
Add:- Factory /Work Overheads
Indirect Material - -
Indirect Wages - -
Indirect Expenses -
Fuel,Power and water -
heating and lighting -
rent and rates and insurance -
repairs and maintenance -
Depreciation
Factory Land & Building -
Plant & Machinery -
Less: Sale of Scrap -
Add: Opening Stock - Work in Progress -
Less: Closing Stock - Work in Progress -
WORKS/FACTORY COST (B) -
Add:-Administration Over Heads:
rent,taxes and Insurance(Office) -
Lighting and cleaning (Office) -
Salary (Office) -
Telephone (Office) -
Printing & Staitionary -
Legal fees,Audit fees etc
Director's fees/remuneration -
COST OF PRODUCTION (C) -
Add: Opening Stock - Finished Goods -
Less: Closing Stock - Finished Goods -
COST OF GOODS SOLD (D) - -
Add:- Selling and Distribution Overhead :-
Showrrom rent and rates -
salesmen's salaries and commision -
travelling expenses -
advertising expenses -
Delivery expenses -
Carriage outward -
Depreciation of delivery Van -
Bad debts -
Discount allowed -
COST OF SALES (E) -
ADD: PROFIT -
-
SALES (F)
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