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Cost Des

This document lists various selling and distribution expenses including salaries, fringe benefits, sales promotions, freight, travel, utilities, supplies, and depreciation. It also shows variances in budgeted versus actual expenses for retribution, freight out, office supplies, and depreciation for the current month and year-to-date, with negative variances indicated that actual expenses were lower than budgeted.

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Diamond Starry Siahaan
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25 views

Cost Des

This document lists various selling and distribution expenses including salaries, fringe benefits, sales promotions, freight, travel, utilities, supplies, and depreciation. It also shows variances in budgeted versus actual expenses for retribution, freight out, office supplies, and depreciation for the current month and year-to-date, with negative variances indicated that actual expenses were lower than budgeted.

Uploaded by

Diamond Starry Siahaan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Selling Expense

- Salaries
- Fringe benefit
- Bonus
- Termination pay
- Management fees
- Professional fees
- Freight-in
- Legal & retribution
- Entertainment
- Donation And Gift
- Sales promotion
- Freight-out
- Travelling
- Electricity & water
- Telephone
- Fuel & oil
- Office supplies

10
014,021,022,023,024,026,029

134
14

38.039

94

40.041
50
51
060,061,64+120
62
070,071,072

6
14

Supporting Facilitie

- Manufacturing supplies
- Packaging
- Production expense
- Repair & maintenance
- Office expense
- Insurance
- Rental
- Royalty
- Research & development
- Housing
- Others
- Depreciation & Amortization
- Bad debt expense

81.083
90
92

(844)
27
21
(4)
18
225
1,137

101
110, 111,112
140
150
160

44
3
17
39

220

170+91+230+41
200

11
2

958

Var (%)

Cost Elements
700041 Retribution
700062 Freight Out
700090 Office Supplies
700200 Depreciation
* Debit
** Total

CM Budget CM Actual

Var amount

375,000
375,000

(375,000)
(375,000)

375,000

(375,000)

Var (%) YTD Budget

YTD Actual
(172,000)
1,760,000

Var amount
Var (%)
172,000
(1,760,000)

750,000
2,338,000

(750,000)
(2,338,000)

2,338,000

(2,338,000)

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