lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Provides a records of
total hours worked
each day by an
employee.
A form prepared daily by an employee for
each job worked on, including hours worked
and job description. The wage rate will be
inserted by the payroll department.
Page -61
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
The price paid for using
human resources are called
labor cost.
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Job Evaluation : Job Evaluation is a technique of analysis and
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firm. It aims at providing a rational and equitable basis for
differential salaries and wages for different classes of workers.
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Page -62
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -63
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -64
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -65
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -66
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -67
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
;
Points to remember for Examination purpose
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1. You are always calculating the average labor time.
2. The nature of work is always manual.
3. When the production volume is double, apply
st
learning rate on time for 1 unit.
4. Apply the concept of Static cost & Reducible cost to
find cost of production.
5. Read the problem carefully to find the reducible cost
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Page -68
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -69
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
?KL
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -70
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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/(
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -71
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
3
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During October 2014, the following information is obtained from the HR Department of a manufacturing
company:
Labour force at the beginning of the month …… 1,900
At the end of the month…………………………. 2,100.
During the month:
Leftt………………………………………... 25 persons
Discharged ………………………………. 40 persons
During the month 280 workers were engaged out of which only 30 were appointed in the vacancy
created by the number of workers separated and the rest on account of expansion scheme.
Required:
Calculate the Labor Turnover by different methods (Additions Method, Separation Method, Replacement
Method and Flux Method).
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Page -72
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
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Page -73
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
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lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
2
%
* +
-
&
7
C
-
%
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%
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*
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Page -74
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
!
=
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6 '
&
&
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Therefore, overtime rate is Tk.1.50 because overtime
is paid at double the normal rate.
8 =
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Overtime wages for 10 hours @ Tk. 1.50 = Tk.15.
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Page -75
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
;
& (
"$
"
%
)
6
T$
3
* +
' + -=A
# %
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Page -76
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
"
? &
5
%
113
"
(
*
%
%
+
%
%
!
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Page -77
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
"
!
? &
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/
$
!
%
'
1
(
Y O
H= %
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Page -78
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
& (1
!
'
2
G ' + 8= W H= %
6 '
+U
6 '
6 '
N ' + > W 888
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%
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Page -79
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
& (
)
0 )
#
' T8;= , .9 L >=/U ' ? %
8
%
" "2
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Page -80
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
" ?L
O7 #1( 7
5
%
*%
+
*
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Page -81
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)
lOMoARcPSD|4659041
Class note for
CMA Professional Level –I
102:COA (Cost Accounting)
#
%* +
%
%
*
%
* +
? <
%
*
* + 6
+ ?
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Page -82
Saturday, March 21, 2015
Md.Monowar Hossain FCMA,CPA,FCS, ACA
GM & Head of ICC, Agarani Bank Limited.
eMail: md.monowar@gmail.com
Downloaded by icmab study (studyicmab@gmail.com)