Sunday, 28 August 2011

How to Calculate Manufacturing Cost of Finished Goods

To get success in Manufacturing, it is mandatory for all manufacturers to know "How to Calculate Manufacturing Cost of Finished Goods"  Formula for calculating manufacturing cost is given as under :-

  • Raw Material Consumed ______
  • Direct Manufacturing Wages _____
  • Direct Manufacturing Expenses ____
  • Prime Cost ____
  • Indirect Manufacturing Expenses or Manufacturing Overhead _____
  • Total Manufacturing Cost. _________
Raw Material consumed is arrived at after adjustment of opening and closing stock of raw materials :-
   Raw Material consumed =  Opening Stock of Raw Material+Purchases-Closing Stock of Raw Material

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