Bcom 2nd Year Cost Accounting Service and Operating Cost Study Material Notes In Hindi

//

 Illustration 4.

निम्नलिखित आँकड़े ‘अ’ तथा ‘ब’ दो गाड़ियों से सम्बन्धित हैं। आँकड़ों से प्रति धावक मील का परिव्यय ज्ञात करो

Following data is related to two different vehicles ‘A’ and ‘B’. Compute cost per running mile:

Vehicle A                                    Vehicle B

Mileage run (annual)                                    15,000                                             6,000

Cost of Vehicle*                                             25,000                                            15,000

Road Licence (annual)                                  750                                                   750

Insurance (annual)                                        700                                                    400

Garage rent (annual)                                    600                                                     500

Supervision and Salaries (annual)               1,200                                                1,200

Driver’s wages per hour                                   3                                                        3

Cost of fuel per gallon                                          3                                                             3

Miles run per gallon                                 20 miles                                                       15 miles

Repair & Maintenance per mile                  1.65                                                      32.00

Tyre allocation per mile                               0.80                                                      0.60

Estimated life of Vehicle                          1,00,000 miles                                 75,000 miles

गाडियों की लागत पर 5% प्रति वर्ष की दर से ब्याज चार्ज कीजिये। गाड़ियां औसतन 20 मील प्रति घण्टा चलती हैं। Charge interest at 5% per annum on cost of vehicles. The vehicles run 20 average.

Illustration 6.

गरिमा ट्रान्सपोर्ट कम्पनी अपने एक ट्रक जिसकी क्षमता 5 टन है, का निम्नलिखित विवरण देती है

ट्रक की लागत                                                     90,000 ₹

अनुमानित जीवन                                                10 वर्ष

डीजल एवं तेल                                                     15 ₹ प्रति ट्रिप एक तरफ से

मरम्मत एवं अनुरक्षण                                          500₹ प्रति माह

ड्राइवर का वेतन                                                  500₹ प्रति माह

क्लीनर का वेतन                                                 250 ₹ प्रति माह

बीमा                                                                  4,800 ₹ प्रति वर्ष

टैक्स                                                                   2,400 ₹ प्रति वर्ष

सामान्य निरीक्षण व्यय                                         4,800 ₹ प्रति वर्ष

ट्रक शहर से माल लाता-ले-जाता है, जिसकी दूरी 50 मील है। बाहर ले जाने पर भाड़ा पूर्ण क्षमता का प्राप्त हो जाता है, लौटते समय भाड़ा क्षमता का 20% ही मिल पाता है। यह मानते हुये कि ट्रक औसतन माह में 25 दिन चलता है, ज्ञात कीजिये

(अ) प्रति टन मील की परिचालन लागत,

(ब) यदि कम्पनी भाड़े पर 50% लाभ प्राप्त करना चाहती है तो प्रति खेप पर प्रति टन क्या दर चार्ज करेगी?

Garima Transport Company supplies the following details in respect of a truck of 5 tonne capacity :

Cost of Truck                                                       ₹90,000

Estimated Life                                                       10 years

Diesel and Oil₹                                                      15 per trip each way

Repairs and Maintenance                                     ₹500 per month

Driver’s Wages                                                     ₹500 per month

Cleaner’s Wages                                                   ₹250 per month

Insurance0                                                          ₹4.800 per year

Tax                                                                      ₹2.400 per year

General Supervision Charges                           ₹4,800 per year

The truck carries goods to and from the city covering a distance of 50 miles way. On outward trip freight is available to the extent of full capacity and on return 20% of capacity. Assuming that the truck runs on an average 25 days a month, work out:

(a) Operating cost per tonne-mile,

(b) Rate per tonne per trip that the company should charge if a profit of 50% on freight is to be earned .

chetansati

Admin

https://gurujionlinestudy.com

Leave a Reply

Your email address will not be published.

Previous Story

BCom 2nd Year Cost Accounting Equivalent Production Study Material Notes In Hindi

Next Story

Bcom 2nd Year Cost Accounting Vechile Utilisation Ratio Study Material Notes In Hindi

Latest from B.Com