service costing

                            CANTEEN COSTING
particulars                                       amt
wage n salary
1.manager salary
2.cook salary
3.helper salary

provisions
1.all foods items
2.cnosumable stores
3.table lineer
4.cutlery
5.crockery
6.cleans

services
1.gas ,water, electricity

other
1.depn
2.rent
3.mis expenses

total cost
less: subsidy
net cost
Add/less: profit/loss
sales revenue



                                      Hospital costing

 particular                           amt
fixed cost
general administration exp.
doctor's salary
salary of nurses
total fixed cost (A)

variable cost
dispensary exp.
expenses for foods
cost of oxygen, pathology,x-ray
total variable cost
total cost (A+B)
profit
revenue



                           Transport Costing

paritcular                             amt
fixed cost
driver's salary
route license and garage rent
depn
insurance
tax
general exp.
total fixed cost (A)

variable cost
repair n maintenance
fuel cost,oil cost
raw n material
lubricating
total variable cost (B)
total cost (A+B)