Administration Manual - B.E.S.T. Undertaking.

Departmental Establishment Expenses (DEE). This includes
the payment of weekly off, Holidays, OT, PF, Gratuity,
Transp. Expenses, Cost of Bus Tokens etc. The break up of
150 percent is as under :-
i) Payment of weekly off, holidays, leave pay to
maintenance staff – 39%
ii) PF Gratuity of maintenance staff - 18%
iii) Salary, PF, Gratuity of Sup. Staff - 48%
iv) Transp. Expenses - 4%
v) Capital & occupancy charges - 19%
vi) Share of General Admn. - 22%
After processing of indirect labour cost in labour cost
statement by EDP Department the same is forwarded to
Accounts Department for booking of expenditure towards
labour cost.
Material Cost Statement:
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Whenever material is drawn by the various
departments for carrying out the various activities, Stock A/c
is credited and various activity Expenditure Account is
debited. While booking the Material Cost, average cost of
material purchased during the year is considered for booking
of expenditure. While drawing material from stock,
material requisition is prepared and submitted to M.M. dept.
These requisitions are forwarded to EDP department and EDP
Dept. works out the cost of material drawn. The Statement
viz. Material Cost Statement is forwarded to Accounts
Department for booking of expenditure. This Statement also
gives bifurcation as to whatever material is consumed for
revenue activity or capital activity and accordingly
expenditure is booked under revenue / capital activity.
Allocation of salary, wages & Allowances: