Indirect Cost Distribution Tables Analysis
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ScribdTranslationsIndirect Cost Distribution Tables Analysis
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ScribdTranslationsExercise I:
TAF: Present the table of distribution of indirect costs of
the company COSUMAR
Indirect charges Tot Centres Main centers
to the Auxiliaries
Entreti Administra Approve A1 A2 DIST
in tion is
Consumed purchases of 600 1 1 1
MF 0
Others charges 370 2% 4% 10% 50% 30% 4%
external 00
Taxes and 240 1% 5% 2% 92%
Taxes 00
Charges of 656 4 2 1 1
Personnel 00
Others charges 110 4% 60% 16% 20%
exploitation 00
Allocations 124 1 3 4
of exploitation 00
Financial charges 240 100%
0
Supplementary charges 420 100%
0
TRP ? ? ? ? ? ? ?
Interview 8 5 7
Administration 30% 20% 20% 30%
TRS ? ? ? ? ?
Unit of work Kg Unit [Link] 100 dirhams
bought produced D CA
Number of work units 25000 1000 600 3250
Unit work cost ? ? ? ?
Exercise II: TAF: Present the distribution table of charges
indirect taxes of the company FARAH
Indirect charges Total Centers Main centers
Auxiliaries
Adm Ent Mag Approvis A1 A2 DIST
Consumed purchases of MF 3200 - 80% - - 5% 10% 5%
Other external charges 55460 11610 2940 7187 8968 7636 7386 9769
Taxes and 6420 40% - - - - - 60%
Taxes
Charges of 45960 20% 10% 5% 20% 15% 15% 15%
Personnel
Operating grants 13200 10% 5% 5% 30% 20% 20% 10%
Financial charges 800 60% 40%
Supplementary charges 3300 10% 10% 10% 20% 20% 20% 10%
TRP ? ? ? ? ? ? ? ?
Administration - 10% 5% 20% 20% 20% 25%
Interview - - 15% 30% 25% 20% 10%
Store - 10% - 35% 35% 20% -
TRS ? ? ? ? ? ? ? ?
Unit of work 100 DH [Link] [Link] 100
purchase D D DH
CA
Number of units of work 4000 3000 2400 2180
Unit cost of work
Exercise III: The charges by nature of the general accounting
The company NAZIHA for the month of April 2010 amounted to 996,800.
80,000 Dh of non-allocable charges and 40,000 Dh
of Direct labor. Moreover, the monthly compensation of
the operator is 9,000 Dh and the remuneration of equity is
at a rate of 10% per year. The equity is 3,696,000 Dh.
TAF: Complete the table for the allocation of indirect costs
of the NAZIHA company.
Centers
Main centers
Charges Auxiliaries
Total
indirect Transport Supplies
Ent Workshop DIST
t t
500
TRP ? ? 299500 198680 398620
0
Interview - 20% 25% 40% 15%
6.25
Transport - 8.75% 12% 73%
%
TRS ? ? ? ? ? ?
Unit of work KG purchased KG product Product sold
Number of units of work 4000 3500 8000
Unit cost of work ? ? ?
Centers
Main centers
Charges Auxiliaries
Total
indirect admin distr
Ent Appro Workshop Workshop
i
1800 ?
TRP 8000 11000 35000 83000
0
Interview 20% 10% 50% 10% 10%
admin 10% 20% 40% 20% 10%
TRS
Unit 100 DH CA
KG materials semi finish
Unit of work HMOD
purchased manufactured
e
Number of units
of work
Cost of a unit of work
Centers
Main centers
Charges Auxiliaries
Total
indirect Ad Procurement
Interview Workshop DIST
m t
TRP
Adm
Interview
TRS ? ? ? ? ? ?
Unit of work 1 DH purchased H MOD 100 DH CA
Nombre d’unités
of work
Unit cost of work ? ? ?
Centers
Main centers
Charges Auxiliaries
Total
indirect Procurement
Workshop 1 Workshop 2 DIST
ent
?
TRS ? ? ? ?
Unit of work Kg of raw material H machine H MOD 100 DH CA
Number of units
of work
Unit cost
? ? ?
of work
Centres
Main centers
Charges Auxiliaries
Total
indirect Ad Procurement
Interview Production DIST
m t
TRP ? 15000 17000 40000 14000
Adm - - 20% 50% 10%
10
Interview - 70% 20%
%
TRS ? ? ? ? ? ?
Unit
Unit of work KG purchased 100 Dh of sales
produced
Number of units
masterpiece
Cost of a work unit ? ? ?