RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
Electricity cost standard table
Quarterly month:..
Target
Electricity fee per hour() | Production time 1 per hour | Electricity cost for 1 batch (VND) | Number of products 1 each (kg) | Electricity cost electricity [ VND/kg ] | Note : | |
Do — mixed product | 236,309 | 1 | 236,309 | 3,000 | 79 | |
Concentrated product line | 236,309 | 1.5 | 354,464 | 3,000 | 118 |
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Appendix 3.4
RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
Direct materials cost estimate
Estimated cost of raw materials for Ca Mau fish meal to produce Super high protein pork product
Product name: Super high protein pork
M: product : B52V.05
Material code: 1521.BOTC
Name of raw material: Ca Mau fish meal Ca Mau fish meal
Target | All year | ||||
I | IV | ||||
1. Production output | 300,000 | 300,000 | 300,000 | 300,000 | 1,200,000 |
2. Material standards for 1 product | 0.1300 | 0.1300 | 0.1300 | 0.1300 | 0.1300 |
3. Raw material requirements for production (1x2) | 39,000 | 39,000 | 39,000 | 39,000 | 156,000 |
4. Direct materials for ending inventory | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 |
5. Total raw material demand (3+4) | 41,000 | 41,000 | 41,000 | 41,000 | 164,000 |
6. Direct materials inventory at the beginning of the period | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 |
7. Direct material purchase demand (5-6) | 39,000 | 39,000 | 39,000 | 39,000 | 156,000 |
8. Unit price of raw materials | 20,050 | 20,050 | 20,050 | 20,050 | 20,050 |
9. Cost of purchasing raw materials | 781,950,000 | 781,950,000 | 781,950,000 | 781,950,000 | 3,127,800,000 |
Quarter
II
III
Appendix 3.5
RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
Direct labor cost estimate
Month (quarter):………
Machine operator labor cost
Mixed product line
Target
Quarter | All year | ||||
I | II | III | IV | ||
1. Production needs | 42,500,000 | 42,500,000 | 42,500,000 | 42,500,000 | 170,000,000 |
2. Time standard / 1 product | 0.003333 | 0.003333 | 0.003333 | 0.003333 | 0.003333 |
3. Total demand (1x2) | 141,653 | 141,653 | 141,653 | 141,653 | 566,610 |
4. Price per hour of machine operation | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 |
5. Total direct labor costs | 7,082,625,000 | 7,082,625,000 | 7,082,625,000 | 7,082,625,000 | 28,330,500,000 |
Appendix 3.6
RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
Estimate of general manufacturing costs
Month (quarter):……… Electricity cost
STT
Target | Quarter I | Quarter II | Quarter III | Quarter IV | All year | |
1 | Mixed product production demand (kg) | 42,500,000 | 42,500,000 | 42,500,000 | 42,500,000 | 170,000,000 |
2 | Demand for concentrated product production (kg) | 7,000,000 | 7,000,000 | 7,000,000 | 7,000,000 | 28,000,000 |
3 | Variable electricity cost for 1kg of mixed product contract) | 79 | 79 | 79 | 79 | 79 |
4 | Variable electricity cost for 1kg of concentrated product (copper) | 118 | 118 | 118 | 118 | 118 |
5 | Total variable electricity cost (1x3+2x4) (VND) | 4,174,792,333 | 4,174,792,333 | 4,174,792,333 | 4,174,792,333 | 16,699,169,333 |
6 | Fixed electricity cost (VND) | 253,968,320 | 253,968,320 | 253,968,320 | 253,968,320 | 1,015,873,281 |
7 | Total estimated electricity cost (VND) (5+6) | 4,428,760,654 | 4,428,760,654 | 4,428,760,654 | 4,428,760,654 | 17,715,042,614 |
Appendix 3.7
RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
SUMMARY TABLE OF GENERAL PRODUCTION COST ESTIMATES
Target | Quarter 1 | Q2… | |||
BP | DP | Total | |||
1 | Electricity cost | 4,174,792,333 | 253,968,320 | 4,428,760,654 | |
2 | Generator rental cost | ….. | ….. | ….. | |
3 | Testing costs | ….. | ….. | ….. | |
4 | Gasoline costs,… | ….. | ….. | ….. | |
5 | Depreciation expense | ….. | ….. | ||
…… | ….. | ….. | ….. | ||
6 | Total | …… | …… | ….. | |
7 | Non-cash expenses | ….. | …. | ||
8 | Cash required for general manufacturing costs (7-6) | … | … | ||
Appendix 3.8
RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
Flexible direct material cost budgeting
Month (quarter):………
Target | Quarter I | |||
1. Production output | 280,000 | 300,000 | 320,000 | 340,000 |
2. Material standards for 1 product | 0.1300 | 0.1300 | 0.1300 | 0.1300 |
3. Raw material requirements for production (1x2) | 36,400 | 39,000 | 41,600 | 44,200 |
4. Direct materials for ending inventory | 2,000 | 2,000 | 2,000 | 2,000 |
5. Total raw material demand (3+4) | 38,400 | 41,000 | 43,600 | 46,200 |
6. Direct materials inventory at the beginning of the period | 2,000 | 2,000 | 2,000 | 2,000 |
7. Direct material purchase demand (5-6) | 36,400 | 39,000 | 41,600 | 44,200 |
8. Unit price of raw materials | 20,050 | 20,050 | 20,050 | 20,050 |
9. Cost of purchasing raw materials | 729,820,000 | 781,950,000 | 834,080,000 | 886,210,000 |
Raw material code: 1521.BOTC Raw material name: Ca Mau fish meal
Appendix 3.9
RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY
Finished product delivery note
Tea: ……..
N:…… C:……
Recipient name: ….. Customer name (Company):...
Reason for export: ..... Branch: ...
STT
Product Name | Product code | Unit | Quantity | Unit price | TT | Note | |
Invoice maker Consignee Storekeeper Chief Accountant Director
Appendix 3.10
Product name:
Production cost calculation sheet for product batch
(by job costing method combined with estimated production overhead allocation) Month (quarter):………
Product batch number: Production date:
Production Quantity: Completion Date:
Workshop:……………… Unit:
Direct material cost
Direct labor costs | Estimated manufacturing overhead allocation level | ||||||||
Day | Warehouse delivery note number | Total amount | Day | Labor time tracking number | Total amount | Cost content | Number of allocation criteria | Production cost allocation ratio | Production cost allocation level |
Total | |||||||||
Total production cost of the product batch | Total cost: | Unit price: | |||||||
Direct material cost | |||||||||
Direct labor costs | |||||||||
General manufacturing costs | |||||||||
Total: | |||||||||