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Cost Accounting
It is fairly easy to calculate the prime cost or direct cost of a manufactured article.
This is the sum of the direct costs of the raw materials or components that make up the product and the labour required to produce it, which, of course, vary directly with production. For example, if you produce 500 wooden doorknobs, each one requiring 100 grams of wood and taking the machine operator two minutes to make, you can easily calculate the direct cost. But to this have to be added all the factorys overheads rent or property taxes, electricity for lighting and heating, the price of the machine used, the maintenance department, the stores, the canteen, and so on.
There are also lots of other expenses of running a business that cannot be charged to any one product, process or department, and companies have to price their products in such a way as to cover their administration and selling expenses the finance department, the research and development department, and so on.
Various methods can be used to allocate all these expenses to the selling price of different products. One of these is job-order cost accounting, which involves establishing a price for an individual item or a particular batch (a quantity of goods assembled or manufactured together). This is impossible where production involves a continuous process as with steel, flour, or cement. In this case companies often use process cost accounting, which determines costs over a given period of time.
Finally, where a company does not want to calculate the price of specific orders or processes, it can use costing or absorption costing, which allocates all fixed and variable costs to the companys products.

2. :
overhead, price, a particular batch, expense, charge, sum, vary, determine, allocate, product.

3. :
- Manufactures have to find a way of all fixed and costs to their various products.
- They have to cover the factorys , and things like administration and selling
- The direct cost of and labor is easy to calculate.

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5. .
1. If you give address, shall write to
2. I know this woman. works at the factory with my mother.
3. If I see Helen, Ill ask to ring up tomorrow.
4. I like this radio set very much. Where did you buy ?
5. You are to be here at 7. Well be waiting for .

6. , to have.
1. The driver was obliged to stop the car.
2. The teacher was obliged to give him a two.
3. Ill be obliged to expel you from the circle.
4. The woman was obliged to lock the door.
5. I was obliged to repeat my question.

7. 䳺 Present Indefinite.
take, fly, live, spend, go, work, want, live, read, study
1. Her mother . at a textile factory.
2. Many birds . to the south in autumn.
3. Her parents in a village.
4. My school-mates to the theatre in the evening.
5. They newspapers in the reading-room.

8. Future Indefinite.
1. They have already discussed the novel.
2. He did not give me his address.
3. She showed him the way to the metro station.
4. He introduce me to his friend.
5. They are building a bridge over the river.

9. 䳺 Past Indefinite.
dictate, like, be, have, know, be, go, watch, be come
1. She didnt to the University last week.
2. She very tired yesterday.
3. They no English classes yesterday.
4. He didnt TV last night.
5. She married at that time.

10. 4 .
1. This designer works in our company.
2. Last year my elder brother worked in NBC.
3. The students of our unversity will take part an international competition next year.
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