Statistical Data and Other Records Maintained in Cost Statements

This article throws light upon the twenty-four main statistical data and other records maintained in cost statements. Some of the statistical data and records are: 1. Aluminium 2. Vanaspati 3. Bulk Drugs 4. Sugar 5. Infant Milk Food 6. Industrial Alcohol 7. Jute Goods 8. Paper 9. Rayon 10. Dyes 11. Soda Ash 12. Cotton Textiles 13. Polyester 14. Nylon 15. Dry Cell Batteries and a few others too.

Cost Statement: Statistical Data and Records # 1. Aluminium:

Data relating to production, operational efficiency of individual departments, pot life, major repairs and maintenance.

Cost Statement: Statistical Data and Records # 2. Vanaspati:

Data relating to production, operational efficiency of individual depart­ments, oil losses in refining, bleaching and deodorizing and major repair and maintenance.

Cost Statement: Statistical Data and Records # 3. Bulk Drugs:

Data relating to batch-wise production, standard and actual yields, department-wise operational efficiency, solvent losses, equipment occupancy, and details of major repairs and maintenance.

Cost Statement: Statistical Data and Records # 4. Sugar:

Duration of crushing period run for white and raw sugar, mill stoppages during the season with reasons. Data relating to quantity of each grade of sugar produced, quantity of by-products obtained percentage of sugar balance in cane mixed juice, bagasse, press mud, molasses and sugar. An extract of Central Excise Rules relating to sugar in Appendix 5 is also referred to.

Cost Statement: Statistical Data and Records # 5. Infant Milk Food:

Data relating to the percentage of fat and solid contained in wet milk purchased and consumed duly reconciled on an overall basis with the solid and non-­fat content of the total output.

Cost Statement: Statistical Data and Records # 6. Industrial Alcohol:

Period plant run for different categories of industrial alcohol, quantity of each grade produced quantity of by-products obtained, operating efficiencies and recovery efficiencies.

Cost Statement: Statistical Data and Records # 7. Jute Goods:

Plant utilisation, reasons for stoppages and under-utilisation, spinning efficiency, loom efficiency, rejections and wastages in different processes, production data, contracts for purchase of raw jute and sale of products and the progress of fulfilment of the same.

Cost Statement: Statistical Data and Records # 8. Paper:

Machine hours available and actually worked with reasons for stoppages, production per machine hour, percentage yield of pulp for various raw materials. Percentage yield of paper of various pulps, efficiency of Caustic soda recovery plant etc.

Cost Statement: Statistical Data and Records # 9. Rayon:

Data regarding dry cellulose content of wood pulp purchased and consumed, process losses, yields of cellulose, and overall reconciliations of dry cellulose content of input of wood pulp and output of different products.

Cost Statement: Statistical Data and Records # 10. Dyes:

Records of raw material consumption plant-wise, product-wise, batch-wise; yield records batch-wise of different kinds of intermediates/dyes, plant utilisation, equipment occupancy hours for different kinds of intermediates/dyes, operating efficiencies and recovery efficiencies.

Cost Statement: Statistical Data and Records # 11. Soda Ash:

Consumption of furnace oil, steam, water, cooling water, major chemicals per tonne of output of soda ash, percentage yield of soda ash to input of salt.

Cost Statement: Statistical Data and Records # 12. Cotton Textiles:

Particulars of contracts entered into for purchase of cotton and sale of goods; data relating to available and actual spindle shifts, loom shifts, machine shifts in the spinning, weaving and processing departments together with records for stoppages and under-utilisation.

Records showing yield of yarn estimated and actually obtained from each type of mixing of cotton used for yarn production, production of yarn per spindle shift for each type of mixing for each type of frame used, production of different materials count group- wise and variety-wise in the processing department.

The data maintained in the cost records shall be reconciled with the various returns submitted to the textile commissioner and Central Excise Authorities, under the various control orders and notifications issued from time to time in respect of cotton, yarn and processed cloth.

Cost Statement: Statistical Data and Records # 13. Polyester:

Data relating to wastages of Di-methyl-terephthalate, Ethylene glycol; plant utilisation for different type of yarn produced, machine hours, spindle hours available and actually worked.

Cost Statement: Statistical Data and Records # 14. Nylon:

Data on loss of caprolactum, different types of wastes on polymerisation, spinning and other stages to enable control of process loss; plant utilisation of different types of yarn, machine hours and spindle hours. Reconciliation of records of production with the returns submitted to textile Commissioner under Art Silk Textiles (production and distribution) control order as well as returns to excise and other authorities.

Cost Statement: Statistical Data and Records # 15. Dry Cell Batteries:

Data on melt loss of Zinc and different types of wastages including rejections incurred in the manufacture of carbon rods and assembly of different types and sizes of dry cell batteries to enable control over process losses.

Cost Statement: Statistical Data and Records # 16. Sulphuric Acid:

Data relating to plant hours yield percentage of sulphuric acid to sulphur and consumption of steam and other utilities per tonne of sulphuric acid.

Cost Statement: Statistical Data and Records # 17. Steel Tubes:

Data regarding plant hours available and worked together with stoppages and reasons therefore yield percentages of steel tubes and pipes to input of steel and consumption of steam and other utilities of tubes and pipes.

Cost Statement: Statistical Data and Records # 18. Electrical Cables and Conductors:

Data relating to machine hours, direct labour hours available and worked together with analysis of idle time reason-wise.

Cost Statement: Statistical Data and Records # 19. Formulations:

Statistical data such as available plant hours, actual plant hours with reasons for stoppages under classified headings, yield percentages of formulations.

Cost Statement: Statistical Data and Records # 20. Milk Food:

Data such as available and actual plant hours with reasons for stoppages under classified headings, yield percentage of cocoa powder, malt extract, milk food to the input of raw material and other material and consumption of steam and other utilities per tonne of cocoa powder, malt extract and milk food.

Cost Statement: Statistical Data and Records # 21. Chemical Industries:

Data regarding available machine hours/direct labour hours in different production departments and actually utilised and shortfall suitably analysed, and computation of idle time.

Cost Statement: Statistical Data and Records # 22. Industrial Gases/ Fertilizers/Insecticides/Footwear/Shaving Systems:

Same as for Chemical Industries.

Cost Statement: Statistical Data and Records # 23. Mini-Steel Plant:

Data regarding available furnace and caster hours/direct labours in different production department and actually utilised and shortfalls suitably analysed and idle time to furnace and caster.

Cost Statement: Statistical Data and Records # 24. Soaps and Detergents/Cosmetics and Toiletries:

Same as for Chemical Industries.