Type of cost on the basis of other (अन्य के आधार पर लागत के प्रकार)

 Type of cost on the basis of Controllability 
(नियंत्रणीयता के आधार पर लागत के प्रकार)

Type of cost on the basis of Controllability (नियंत्रणीयता के आधार पर लागत के प्रकार):-

1. Controllable Costs (नियंत्रित लागते)
2. Uncontrollable Costs (अनियंत्रित लागतें)

कार्यानुसार लागत का वर्गीकरण

Classification on the basis of Function

1. मूल लागत (Prime Cost)
2. कार्य लागत या फैक्ट्री लागत (Works or Factory Cost)
3. उत्पादन लागत (Cost of Production)
4. बेचे गए माल की लागत (Cost of Goods Sold)
5. विक्रय की लागत (Cost of Sales)

Particular	Amount
Direct Material	XXX
Direct Labour	XXX
Direct Expenses	XXX
A. Prime Cost	XXX
Add:- Factory / Manufacturing / Works / Production Overheads	XXX
Gross Factory / Works Cost	XXX
Add:- Opening Stock of WIP	XXX
Less:- Closing Stock of WIP	(XXX)
B. Net Factory / Works Cost	XXX
Add:- Office & Administration Overheads	XXX
C. Cost of Production	XXX
Add:- Opening Stock of Finished Goods	XXX
Less:- Closing Stock of Finished Goods	(XXX)
D. Cast of Goods Sold	XXX
Add:- Selling & Distribution Overheads	XXX
E. Cost of Sales	XXX
Add:- Profits	XXX
Sales	XXX

1. Prime Cost = Direct Material + Direct Labour + Direct Expenses
2. Works Cost = Prime Cost + Factory OH + Opening WIP - Closing WIP
3. Cost of Production  =  Works Cost + Office & Admin OH
4. Cost of Goods Sold = Cost of Production + Opening Finished Goods - Closing Finished Goods
5. Cost of Sales = COGS + Selling & Distribution OH
6. Sales = Cost of Sales + Profit 

Items which are not considered in Cost Sheet

लागत प्रपत्र में सम्मिलित नहीं की जाने वाली मदें

• Income Tax
• Donation
• Interest on Loan
• Cash Discount 
• Bad Debts 
• Dividend Received
• Interest Received
• Dividend Paid
• Goodwill written off
• Share transfer fees received etc.