Determine and describe your standard costing of production costs. Cost of material Beverage = 3500 Baht per
Question:
Determine and describe your standard costing of production costs.
Cost of material
Beverage = 3500 Baht per month
Food = 9000 Baht per month
Details: Coffee Beans (1000), Teas (500), Fruits (1000), Additional (500), and Soda (500)
Details: Rice (2000), Meat (3000), Vegetables (2000), Instant noodles (500) Eggs (500), and Spices and Flavor (1000)
Cost of Labors
1st employee (cook) = 600 per day
2nd employee (Cashier and Waitress) = 400 per day
Cost of Overhead
*For the advertising - Hom Gurran uses - "Word of Mouth" and Social media (which is no cost for Selling and Administrative)
*Here, the Coffee machine can do the cost allocated by sale volume and life span of the machine (same as the blender) (**By doing so, we can identify - how much consumption was sold and whether it is profitable**)
*Here, the gas stove can also be allocated - by the number of orders and consumption of gas used by each order.
*Other;
- Water fees
- Electricity fees