Power house costing or Boiler house costing

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:

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.