Perfecting cost accounting with enhanced cost management in animal feed processing enterprises - 44



Report on the entire enterprise's business results using the direct method

Month (Quarter): ……….


STT

Target

January

February...

Cumulative

1

Revenue




2

Revenue deductions




3

Net Revenue (1-2)




4

Variable cost





- Direct material costs





- Direct labor costs





- Variable manufacturing overhead





- Variable insurance and management costs




5

Contribution interest: (3-4)




6

Fixed cost





- Fixed general manufacturing costs





- Fixed insurance and management costs




7

Net profit from sales and

Service Provider (5-6)




8

Financial revenue




9

Financial operating expenses




10

Profit from financial activities (8-9)




11

Other income




12

Other costs




13

Other profits (11-12)




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Perfecting cost accounting with enhanced cost management in animal feed processing enterprises - 44



14

Profit before tax




15

Corporate Income Tax Expenses




16

Profit after tax and interest (16-17)




17

Interest




18

Average business assets




19

Return on Investment (ROI)

(16/18)




20

Profit on Demand




21

Residual Profit (RI) (16-20)




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