Page 12 - DCOM206_COST_ACCOUNTING_II

Unit 1: Service Costing

Kartik Transport Company Limited Notes
Operating Cost Sheet for the month of ……………………………
Vehicle No.: …………………… Capacity: ……………………..
Particulars of Expenses Total Cost of per km.
(`) (`)
(A) Standing Charges or Fixed Costs:
Garage Rent
Insurance Premium
Interest on Capital
Depreciation
Rates and Taxes
Drivers Wages
License Fee
General Supervision
Total
(B) Maintenance Cost or Semi-variable Charges:
Tyres and Tubes
Repairs
Servicing and Cleaning
Garage Staff Salary
Total
(C) Running or Operating Charges :
Petrol or Diesel
Engine Oil and Grease
Salary to Running Staff’
Depreciation
Insurance on Transit Goods
Total
(D) Total Operating Cost (A + B + C)
(E) Total Ton-Kilometre
(F) Operating Cost per ton-km.

Problem 1:
From the following particulars, find out total passenger kilometre per day and per month:
Distance: 25 kilometres
A vehicle makes 2 trips round daily carrying 45 passengers and working every day.

Solution:
Total km. per day = No. of vehicle × No. of days × Trips × 2 (Round) × Km. in a trip
 Total km. per day = 1 × 1 × 2 × 2 × 25
Total km. per day = 100

 Total passengers km. per day = 100 × 45
Total passengers km. per day = 4,500
 Total passengers km. per month = 4,500 × 30 days
Total passengers km. per month = 1,35,000

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