Power house costing or Boiler house costing18th July 2021 0 By indiafreenotes
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:
|Repairs and Maintenance|
|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
Total Steam Produced
|Particulars||Cost per 1000 lb||Total cost|
|Rent, rates etc.|
|Depreciation of plant|
|Depreciation of building|
|Tools and Accessories|
|(F)||Supervision and other charges|