What is cost centre?

 

What is Cost Centre?

Cost Centre भन्नाले कम्पनी भित्रको त्यस्तो विभाग वा गतिविधि बुझिन्छ जहाँ भएका सबै खर्चहरू अलग–अलग हिसाब राखिन्छ। यसले कुन विभागले कति खर्च गर्‍यो भनेर स्पष्ट देखाउँछ।

Question 1:

Kotahi Traders ले Field Marketing Team पठायो।
Marketing Cost Centre मा खर्चहरू:

• Transport Charge: 4,200
• Lunch: 3,850
• Water Bottle: 450
• Printing Pamphlets: 2,500

Total खर्च: 11,000

Required: Busy मा entry बनाउनुहोस् र सबै खर्च Marketing Cost Centre मा allocate गर्नुहोस्।

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Question 2:

Sales Promotion Program गर्दा निम्न खर्च भयो:

• Banner Printing: 3,000
• Tea & Snacks: 1,200
• Travel Allowance: 1,800
• Hall Charge: 4,000

Total: 10,000
Cost Centre: Sales Department

Required: Voucher entry बनाउनुहोस्।

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Question 3:

Admin Department Meeting को लागि खर्चहरू:

• Tea: 650
• Notebook: 450
• Pen: 300
• Mineral Water: 250

Total: 1,650
Cost Centre: Admin Department

Required: Entry तयार गर्नुहोस्।

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 Question 4:

Production Department Maintenance गर्दा:

• Tools Repair: 3,200
• Electrician Charge: 1,500
• Cleaning Material: 700

Total: 5,400

Required: Cost Centre: Production
Busy मा entry बनाउनुहोस्।

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 Question 5:

Dealer Visit Program का खर्चहरू:

• Petrol: 2,000
• Lunch: 1,400
• Visiting Card Printing: 800
• Toll Tax: 350

Total: 4,550
Cost Centre: Marketing

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Question 6:

Office Training Program को खर्चहरू:

• Projector Rent: 2,500
• Chair Rent: 1,800
• Snacks: 1,200

Total: 5,500
Cost Centre: Training Department

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Question 7:

Customer Support Team Duty मा:

• Internet Recharge: 1,100
• Mobile Recharge: 450
• Tea: 250
• Transport Allowance: 1,000

Total: 2,800
Cost Centre: Support Department

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Question 8:

Purchase Team Supplier Visit:

• Taxi Fare: 1,200
• Printing File: 300
• Tea: 200
• Courier Charge: 350

Total: 2,050
Cost Centre: Purchase Department

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 Question 9:

Logistics Department Work गर्दा:

• Loading Charge: 2,000
• Unloading Charge: 1,500
• Driver Allowance: 800
• Fuel: 3,000

Total: 7,300
Cost Centre: Logistics Department

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Question 10:

HR Department Recruitment Program:

• Advertisement: 3,500
• Resume Print: 450
• Water & Tea: 300
• Stationery: 600

Total: 4,850
Cost Centre: HR Department