by Power House Costing is concerned with the ascertainment of cost per unit of steam or electricity produced. The costs of producing steam used in power house for the generation of electricity is also included in the power house costs.
The specimen of cost sheet prepared by power-house:
|
Cost Sheet |
|||
| Period: |
Output… |
||
| Particulars |
Total Rs. P. |
Per Kwt. Rs. P. |
|
| (A) | Fixed expenses | ||
| Plant Supervision | |||
| Administration Overheads | |||
| Depreciation | |||
| (B) | Variable Expenses: | ||
| Operating Labour | |||
| Repairs and Maintenance | |||
| Coal Consumed | |||
| Lubricants, Spares and Stores | |||
Boiler House Costing (With Cost Sheet Format)
Operating Costing is also applied in those undertakings engaged in steam production. In large firms, a boiler house is a service department providing services to production departments. The total costs are obtained for producing steam. A cost unit is generally in terms of pounds.
|
Boiler house cost sheet |
|||
| Month
Total Steam Produced |
Total Consumption | ||
| Particulars | Cost per 1000 lb | Total cost | |
| 1 | 2 | 3 | |
| (A) | Fixed Overheads: | ||
| Rent, rates etc. | |||
| Depreciation of plant | |||
| Depreciation of building | |||
| Insurance | |||
| (B) | Maintenance charges | ||
| Metres | |||
| Furnace | |||
| Service Material | |||
| Tools and Accessories | |||
| © | Labour charges | ||
| Coal handlers | |||
| Ash removes | |||
| (D) | Fuel | ||
| Fuel | |||
| Power | |||
| € | Water charges | ||
| Water purchased | |||
| Water softening | |||
| (F) | Supervision and other charges | ||
| Foreman | |||
| Engineers | |||
| General labours | |||
| Cleaners | |||
| Total | |||
