Если у вас возникли сложности с курсовой, контрольной, дипломной, рефератом, отчетом по практике, научно-исследовательской и любой другой работой - мы готовы помочь.
Предоплата всего
Подписываем
Rustam Rakhmatulla 110029571
Interview:
Idea based on environment. The first chose the concept and inspired a bout that and after drawing the concept of this dress. The concept of this dress is based on the dresses 1930 years.
Material is depends on design. Material in this brown garment dress consist of kind of leather and chiffon. This dress simple but it is elegant and beautifull. Quantity are 25. It depends on the budget itself.
Typically, the cost of my dress is about 300Rm, but this dress simply and elegantly, so that the cost of it is 380RM. For the materials cost, its rm 15 per meter. So buy to use 10 meter for main design. Other cost its chiffon 5rm per meter. I use for dress 4 meter chiffon. I don’t have any direct labour which I designing and doing all the things buy ownself.
Designer’s name is Sahar Hajirezaii
Email address is Saharhajirez@mail.ru
Direct Expenses
Direct costs are costs that can be easily traced to a particular object (also called a cost object), such as a product, the raw materials used to manufacture a product, or the labor associated with the work to produce the product. If your company produces a widget and a production manager is hired to oversee production of that widget, then the production manager's salary is a direct cost. If you own a carpet cleaning business, which is a service organization, and you hire workers just to clean carpets, their wages are direct costs.
Direct costs are often, but not always, variable costs. Variable costs increase as more units of the product are manufactured. As a result, raw materials are variable and direct costs. But, if there is a supervisor overseeing the manufacturing of this particular product, their salary is probably the same regardless of how much of the product is manufactured, so it is a fixed cost.
Indirect costs are those which affect the entire company, not just one product. They are costs like advertising, depreciation, general supplies for your firm, accounting services, etc. They are services, and costs, for your entire firm, not just one product. Indirect costs are usually called overhead. Overhead is the ongoing cost of operating a business that can't be associated with just one product or service.
Indirect costs can be fixed or variable costs. Often, they are fixed costs with an example being the rent you pay on your building. Sometimes, they are variable. An example would be your electricity or water bill which can change monthly.
Variable cost and Fixed cost
Fixed cost are the costs associated with the product that have to be paid regardless of the volume you sell. No matter how much you sell or don’t sell, you have to pay your fixed costs. Variable cost are directly related to sales. In fact, variable costs change with sales. As sales go up, so do variable costs. As sales go down. Variable costs are cost of labor or materials that change with sales. One way for a company to save money is to reduce its variable costs. Sometimes, Calculating variable costs os as simple as looking at your costs of goods sold on your income statement.
Multiple Classification of Costs, Visualised
Cost flows visualized
Cost Volume Profit Analysis
Product: Brown dress
Materials Cost(rm)
Leather 150
Chiffon 20
Zip 7
177
Selling price: 380Rm
Fixed cost: RM
Factory rental 1250
Utilities 500
Salary 2500
4250
Quantity to be produced: 25
1.(380*25)-(177*25)-5250=9500-4425-4250=825
2.(380*25)-(177*25)= 9500-4425=5075
3.380-177=203
Breakeven point= no gain, no lose.
BEP=4250/203=20.93