(8) Expenditure on apprentices' school and hostel (7) Replacement of articles stolen or lost. (6) Wages paid in lieu of notice to workshop staff not charged to shops. (5) Hydraulic and pneumatic power and gas that cannot be allocated to shops. (4) Electrical power, which it is not possible to allocate to shops. (3) Freight charges that cannot be directly allocated to jobs. of staff, such as the workshop apprentices, tool-keepers, not attached shops. (1) Leave, sick, hurt and holiday pay paid to workshop employees whose wages are not charged to shops, such as the yard establishments.
#PRO FORMA BUDGET MEANING PRO#
General Oncost-General Oncost denotes all oncost, other than Pro Forma Oncost, that is incurred in common with more than one shop or department within a workshop. The items of expense not so charged to working expenses, are (i) New Minor Works, and (ii) Interest on the total cost (whether charged to Capital, Development Fund or Revenue (O.L.W.R.) of buildings, plant and machinery and on all other fixed assets).ħ05. and the cost of cables or wiring from main distribution boards.ħ04. (10) Cost of materials used and labour expended on the maintenance of electric lighting throughout the workshop, all fittings, lamps, switches, & c. (9) Educational facilities to workshop staff. (8) Repairs of machinery and plant other than those charged to the cost of manufacture and repairs to building yards.
(6) Payment under the workmen's Compensation Act. (5) Pensionary liabilities in respect of pensionable staff. (4) Gratuity and special contribution to Provident Fund in respect of non-pensionable staff. (3) Government contribution to Provident Fund in respect of non-pensionable staff. Office establishment of security department and medical services.
(2) General superintendence of all service departments such as Financial personnel and material management & c. (1) Share of the expenses of the Rolling Stock management in Zonal headquarters office and Establishment in offices of Mechanical Department of the Workshops. The items of Pro Forma Oncost are shown in fuller details in Paragraph 731: "Pro Forma" Oncost thus includes the following items charged to final heads of working expenses. General Superintendence, Depreciation) or of charges not included in the working expenses of the railway.ħ03. This consists either of expenses charged off directly to final heads of working expenses (e.g. Pro Forma Oncost.-The term "Pro Forma" Oncost, commonly known as "Indirect charges," is intended to include all oncost which is not included in the cost of work done in railway workshops but which would be so included in commercial costing. These oncost charges should be distributed amongst the various jobs in proportion to their labour charges.ħ02. Charges of this nature are termed "oncost" which, in the case of railway workshops, is best analysed as:. Oncost.-In addition to the direct expenditure on Labour and materials that is incurred on jobs and is accounted for as described in the two previous chapters certain expenditure is incurred which can not be charged direct to the cost of articles manufactured or work done.
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