This is activity-based costing of Logistic Industry per MONTH. Activity Cost Pools/ month VND Operating salaries+dockers 9.020.000.000
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Question:
This is activity-based costing of Logistic Industry per MONTH.
Activity Cost Pools/ month | VND |
Operating salaries+dockers | 9.020.000.000 |
Blue collar salaries | 5.640.000.000 |
White collar salaries | 1.880.000.000 |
Subcontracted/ temporary dockers | 1.500.000.000 |
Maintenance/ Repairs | 400.000.000 |
Maintenance | 320.000.000 |
Repairs | 80.000.000 |
Energy | 500.000.000 |
Electricity | 200.000.000 |
Fuel | 300.000.000 |
Rental | 125.000.000 |
Cranes | 93.750.000 |
Equipment | 31.250.000 |
General Operations | 960.000.000 |
Terminal security + ISPS | 70.000.000 |
Damages and litigation | 20.000.000 |
Insurance | 800.000.000 |
Cleaning (yard or container) | 10.000.000 |
IT/TOS | 50.000.000 |
Others | 10.000.000 |
Admin.SW&B | 4.300.000.000 |
Salaries | 50.000.000 |
Travel, trainings, entertainment | 4.200.000.000 |
Telecommunications & IT | 10.000.000 |
Marketing/ Reception/ Advertising | 10.000.000 |
Audit fee/ Legal | 10.000.000 |
Others expense | 20.000.000 |
License and Mgnt fees, Dues to PA | 50.000.000 |
Concession fee fix | 25.000.000 |
Concession fee vaiable | 5.000.000 |
Port authority (Dues) | 10.000.000 |
Management fee | 10.000.000 |
Transportation to/ Fr port | 50.000.000 |
Others | 100.000.000 |
TOTAL COST | 15.505.000.000 |
Units sold/ year | 587.000 |
Required
Calculate the COST OF GOODS SOLD PER YEAR and BREAK-EVEN POINT and then give conclusion and recommendation.
Related Book For
Managerial Accounting
ISBN: 9780073526706
12th Edition
Authors: Ray H. Garrison, Eric W. Noreen, Peter C. Brewer
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