Lesson-13 Elements of Cost and Cost Sheet Learning Objectives • • • To understand the elements of cost To classify overheads on different bases To prepare a cost sheet Elements of Cost Raw materials are converted into finished products by a manufacturing concern with the help of labor‚ plants etc. The elements that constitute the cost of manufacturing are known as elements of cost. The elements of cost include the following: • • • Material Labor Expenses Each of these elements is again subdivided
Premium Variable cost Total cost Marginal cost
Elements of Power (Slide 4) Power is fundamental‚ and it comes from many sources‚ such as intelligence‚ money‚ information‚ and hard work. Bertrand Russell said that power is just as fundamental a concept in social science as energy is in physics. Although people often speak of power as a bad thing‚ it is neither good nor bad by itself. Rather‚ it is the way we use power that determines whether it is harmful or beneficial. For that reason‚ aspiring leaders must be fully aware of power and
Premium Leadership Power Political philosophy
Elements of Drama The Essential elements of drama are present in any play that you see‚ but the ideas have changed slightly over the years. Aristotle was the first to write about these essential elements‚ more than two thousand years ago‚ yet we still discuss his list when talking about what makes the best drama. Aristotle considered six things to be essential to good drama. Plot‚ Character‚ Theme‚ dialogue‚ music/rhythm and spectacle. In modern theater‚ this list has changed slightly
Premium Theatre Genre Fiction
Elements of Safety Management & System Subhadip Manna 1. What are the Regulatory Agencies/Authorities having control over petroleum Industry? • • • • • • • • • • • • Following is the list of various regulatory/statutory agencies having jurisdiction over the petroleum industry. Central Pollution Control Board ( CPCB)‚ under the Minist ry of Environment and Forest Respective State Pollution Control Board‚ under the Ministry of Environment and Forest of The State Chief Inspector
Premium Occupational safety and health Emergency management Safety
Elements of processor Computer processor is the main part of the computer because it is responsible for all the operations done through the computer. In order to work‚ some components must exist inside the CPU chip. Here is an overview of such components. The processor is mainly the brain of the computer because it controls all the processes done through the computer from typing to transferring data to remote computers. Inside the processor there are some basic elements the work together to make
Premium Computer
Literary Themes and Elements Bobbie Meadows ENG.125 Instructor Chunn January 14‚ 2013 The theme of a short story is the idea behind the plot of the story. In other words‚ it is not the actual events that happened throughout the story‚ but what the story is telling you. There are certain aspects that enhance the theme such as the elements of the story. These elements include but are not limited to the setting‚ the point of view‚ and symbolism. “The Welcome Table” by Alice Walker (1970) communicates
Premium Old age Fiction Narrative
Elements of Crime Team D CJA/224 Professor Martin November 20‚ 2011 Elements of Crime Throughout this paper we are going to cover several key elements of crime. We are going to look how the elements of a crime apply to the overall criminal procedure process and how we can improve the understanding of criminal elements. Then we are going to cover what are the various legal defenses which are used and how does each of these defenses apply when in court and the overall criminal procedure
Premium Criminal law Crime Police
information. The simplest compounds contain just two elements. Sodium chloride‚ NaCl‚ is an example of a binary compound. Several other examples are listed below. Potassium bromide KBr Calcium bromide CaBr2 Lithium fluoride LiF Lithium oxide Li2O When naming binary compounds follow these rules: 1. the element with the positive ionic charge is written first. 2. The second word is formed by changing the ending of the name of the element to “ide.” For example‚ bromine changes to bromide.
Premium Oxygen Carbon dioxide Oxide
well physiologically after a tragic event or challenges (Harrington‚ 2012). What interested me the most were the five elements that Professor M.E.P Seligman used. These were like resources to help cope and overcome resilience in many different ways. The seven elements are the following: emotional‚ spiritual‚ social‚ family‚ and physical (Harrington‚ 2012). Emotional: Emotional element is by taking a life challenge and making it into something positive by controlling your stamina and actions that are
Premium Psychological resilience Psychology English-language films
The Path of Light and Sound By: Kristin Jaskowiak The organ that gives us a sense of sight is our eyes. Of the five senses‚ our eyes allow us to learn the most about our surroundings. It is important to know the structures and anatomy that make up the eyes to gain a better understanding of how light and images are processed to become sight. ANATOMY The lacrimal gland‚ or tear duct‚ produces tears when stimulated by the facial nerve. The delicate‚ transparent mucous membrane that covers the
Premium Auditory system Ear Eye