Cost Centers
One G/L Account per Cost Center
Total Cost Centers
7
Total MTD Cost
LKR 1,734,000
Total Cycle Cost
LKR 2,910,000
CC-MFG-01
Manufacturing — Injection Moulding
Production
Yes
G/L Account linked to CC-MFG-01
| G/L Account | Account Name | Account Type | When Posted | Dr / Cr | MTD Amount (LKR) |
|---|---|---|---|---|---|
| 1500 | WIP Materials | WIP | Goods Issue from Production Order | Debit | 842,000 |
| CC-MFG-01 Total MTD | LKR 842,000.00 | ||||
All Cost Centers
| Code | Name | Dept | G/L Account | MTD Cost (LKR) | Cycle Cost (LKR) | Active |
|---|---|---|---|---|---|---|
| CC-MFG-01 | Manufacturing — Injection Moulding | Production | 1500 — WIP Materials | 842,000 | 1,420,000 | Yes |
| CC-MFG-02 | Manufacturing — Assembly & Print | Production | 1520 — WIP Machine Cost | 420,000 | 680,000 | Yes |
| CC-LABOUR | Labour — Production & Contract | HR | 1510 — WIP Labour | 280,000 | 480,000 | Yes |
| CC-MAINT | Machine Maintenance | Maintenance | 6300 — Maintenance Expense | 84,000 | 142,000 | Yes |
| CC-PACK | Packing & Dispatch | Production | 1530 — WIP Packing Materials | 62,000 | 108,000 | Yes |
| CC-QC | Quality Control | Production | 6100 — Direct Labour | 28,000 | 48,000 | Yes |
| CC-RECYCLE | Waste & Recycling | Production | 1300 — Raw Materials Inventory | 18,000 | 32,000 | Yes |