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🔷 📘 RAILWAY में ON-COST क्या होता है?

✅ 🔹 Definition (English)

“On-Cost refers to indirect charges added to the direct cost of work in railway workshops, which cannot be directly attributed to a specific job.”

✅ 🔹 Definition (Hindi)

“On-Cost वे अप्रत्यक्ष खर्च (Indirect Expenses) होते हैं जो रेलवे वर्कशॉप में किए गए कार्य की प्रत्यक्ष लागत (Direct Cost) के अलावा जोड़े जाते हैं, और जिन्हें सीधे किसी एक कार्य (Job) पर नहीं डाला जा सकता।”

🔷 🔹 1. आसान भाषा में समझो

👉 जब कोई काम (Job) होता है:

✔ Direct cost = Labour + Material
✔ लेकिन कुछ extra खर्च भी होते हैं

👉 जैसे:

• बिजली
• supervision
• PF

👉 ये indirect खर्च = On-Cost

👉 Short Line:

“Direct cost के अलावा जो indirect खर्च जुड़ता है = On-Cost”

🔷 📘 ON-COST (Railway Workshop)

👉 On-Cost = Indirect Expenses (अप्रत्यक्ष खर्च)
जो सीधे किसी job पर नहीं लगाए जा सकते, लेकिन cost में जोड़ना जरूरी है।

🔷 🔹 1. SHOP ON-COST

✅ Definition (Hindi)

“Shop On-Cost वे अप्रत्यक्ष खर्च हैं जो किसी एक विशेष शॉप (Workshop Section) से संबंधित होते हैं और उसी शॉप के सभी कार्यों पर वितरित किए जाते हैं।”

🔹 आसान भाषा में

👉 एक particular shop का खर्च
👉 जो उसी shop के jobs पर distribute होता है

🔹 Examples:

✔ Shop supervisor salary
✔ Shop electricity
✔ Small tools
✔ Shop maintenance

🚆 Example:

👉 Mechanical Shop में:

• Electricity = ₹20,000
• Supervisor salary = ₹30,000

👉 ये पूरे Mechanical shop के jobs में divide होगा

🔹 Short Line:

👉 “एक shop का indirect खर्च = Shop On-Cost”

🔷 🔹 2. PROFORMA ON-COST

✅ Definition (Hindi)

“Proforma On-Cost वे अप्रत्यक्ष खर्च हैं जो वास्तविक कार्य लागत में शामिल नहीं होते, लेकिन costing के उद्देश्य से जोड़े जाते हैं।”

🔹 आसान भाषा में

👉 Actual खर्च में नहीं दिखता
👉 लेकिन costing में add होता है

🔹 Examples:

✔ PF contribution
✔ Gratuity
✔ Interest
✔ Depreciation
✔ Administrative charges

🚆 Example:

👉 Worker salary ₹10,000
✔ PF ₹1,200

👉 PF = Proforma On-Cost

🔹 Short Line:

👉 “Paper पर add होने वाला indirect cost = Proforma On-Cost”

🔷 🔹 3. GENERAL ON-COST

✅ Definition (Hindi)

“General On-Cost वे अप्रत्यक्ष खर्च हैं जो पूरे workshop या एक से अधिक shops के लिए होते हैं और किसी एक shop को allocate नहीं किए जा सकते।”

🔹 आसान भाषा में

👉 पूरे workshop का common खर्च

🔹 Examples:

✔ Security
✔ Yard lighting
✔ Sanitation
✔ Apprentice training
✔ General electricity

🚆 Example:

👉 Workshop की security = ₹50,000

✔ यह किसी एक shop का नहीं
👉 पूरा workshop

🔹 Short Line:

👉 “पूरे workshop का common खर्च = General On-Cost”

🔷 🔹 4. तीनों में फर्क (बहुत important 🔥)

🔷 🔹 5. Full Practical Example 🚆

👉 एक workshop job:

👉 Classification:

✔ Shop electricity → Shop On-Cost
✔ PF → Proforma On-Cost
✔ Security → General On-Cost

🔷 🔹 6. Flowchart (बहुत important 🔥)

Indirect Expenses
        ↓
Classify
   ↓        ↓        ↓
Shop      Proforma   General
On-Cost   On-Cost    On-Cost
   ↓        ↓        ↓
Allocate to job / cost calculation

Direct Work Cost
   ↓
Identify indirect expenses
   ↓
Classify:
   → Proforma On-Cost
   → General On-Cost
   ↓
Add to total cost
   ↓
Final Work Cost

🔷 🔹 7. क्यों जरूरी है?

✔ सही job costing
✔ workshop efficiency
✔ cost control
✔ audit purpose

🔷 🔹 8. Important Points (Exam के लिए 🔥)

✔ On-Cost = indirect expenses
✔ 3 प्रकार होते हैं
✔ Shop → specific
✔ Proforma → notional
✔ General → common

🔷 🔹 9. Short Trick 💡

👉 “Shop – Proforma – General”
👉 “SPG = On-Cost Types”

🔷 🔹 10. Quick Summary

✔ On-Cost = indirect खर्च
✔ 3 types:

• Shop On-Cost
• Proforma On-Cost
• General On-Cost
  ✔ Costing में बहुत important

यह रहा तीनों On-Cost (Shop, Proforma, General) का एकदम clear और exam-ready summary table 👇

🔷 📊 ON-COST SUMMARY TABLE

🔷 📘 NUMERICAL QUESTION (Railway Workshop Costing)

❓ Question 01:

एक रेलवे वर्कशॉप में एक job (Work Order No. 101) पर निम्नलिखित खर्च हुए:

🔹 Direct Cost:

• Labour = ₹60,000
• Material = ₹40,000

🔹 Indirect Expenses:

Shop On-Cost (Mechanical Shop):

• Shop electricity = ₹15,000
• Supervisor salary = ₹25,000

General On-Cost:

• Security = ₹10,000
• Sanitation = ₹5,000

Proforma On-Cost:

• PF contribution = ₹8,000
• Interest & Depreciation = ₹12,000

👉 Required:

1. Total Cost of Job (including all On-Costs) निकालो
2. Classification करो (Shop / General / Proforma)
3. Final Cost Sheet बनाओ

🔷 ✅ Solution (Step-by-Step)

🔹 Step 1: Direct Cost

🔹 Step 2: Shop On-Cost

🔹 Step 3: General On-Cost

🔹 Step 4: Proforma On-Cost

🔷 🔹 Step 5: Final Cost Calculation

🔷 🎯 Final Answer:

👉 Total Job Cost = ₹1,75,000

🔷 🔹 Practical Understanding 🚆

👉 यह job अगर Railway workshop में हुआ:

✔ Actual खर्च = ₹1,55,000 (Direct + Shop + General)
✔ True Cost (with Proforma) = ₹1,75,000

👉 मतलब:
✔ Railway internally ₹1,55,000 खर्च करेगा
✔ लेकिन costing purpose से ₹1,75,000 माना जाएगा

🔷 🔹 Flow समझो

Direct Cost
   ↓
Add Shop On-Cost
   ↓
Add General On-Cost
   ↓
Add Proforma On-Cost
   ↓
Final Job Cost

🔷 🔹 Extra Exam Twist 💡

👉 अगर question में पूछा जाए:

✔ “Actual Cost” = ₹1,55,000
✔ “Total/True Cost” = ₹1,75,000

👉 तुम पहले खुद try कर सकते हो, नीचे solution भी दिया है।

🔷 📘 1. EASY LEVEL

❓ Question 02 :

एक job के लिए:

• Labour = ₹30,000
• Material = ₹20,000

Shop On-Cost = 20% of Labour
General On-Cost = ₹5,000
Proforma On-Cost = ₹4,000

👉 Total Job Cost निकालो।

✅ Solution:

Step 1: Direct Cost

= 30,000 + 20,000 = ₹50,000

Step 2: Shop On-Cost

= 20% of 30,000 = ₹6,000

Step 3: General On-Cost

= ₹5,000

Step 4: Proforma

= ₹4,000

🎯 Final Cost:

= 50,000 + 6,000 + 5,000 + 4,000
👉 ₹65,000

🔷 📘 2. MEDIUM LEVEL

❓ Question 03 :

एक Railway workshop में:

• Labour = ₹80,000
• Material = ₹50,000

Shop On-Cost = 25% of (Labour + Material)
General On-Cost = 10% of Direct Cost
Proforma On-Cost = ₹15,000

👉 Find:

1. Total Cost
2. Actual Cost (without Proforma)

✅ Solution:

Step 1: Direct Cost

= 80,000 + 50,000 = ₹1,30,000

Step 2: Shop On-Cost

= 25% of 1,30,000
= ₹32,500

Step 3: General On-Cost

= 10% of 1,30,000
= ₹13,000

Step 4: Proforma

= ₹15,000

🎯 Total Cost:

= 1,30,000 + 32,500 + 13,000 + 15,000
👉 ₹1,90,500

🎯 Actual Cost:

= 1,30,000 + 32,500 + 13,000
👉 ₹1,75,500

🔷 📘 3. HARD LEVEL (Exam Type 🔥)

❓ Question 04 :

एक job के लिए:

• Labour = ₹1,00,000
• Material = ₹70,000

Shop On-Cost = 30% of Labour
General On-Cost = 15% of (Labour + Material + Shop On-Cost)
Proforma On-Cost = 20% of Direct Cost

👉 Find:

1. Shop On-Cost
2. General On-Cost
3. Proforma On-Cost
4. Total Cost

✅ Solution:

Step 1: Direct Cost

= 1,00,000 + 70,000
= ₹1,70,000

Step 2: Shop On-Cost

= 30% of 1,00,000
= ₹30,000

Step 3: General On-Cost

Base = Labour + Material + Shop
= 1,00,000 + 70,000 + 30,000
= 2,00,000

👉 15% of 2,00,000
= ₹30,000

Step 4: Proforma On-Cost

= 20% of Direct Cost
= 20% of 1,70,000
= ₹34,000

🎯 Final Cost:

= 1,70,000 + 30,000 + 30,000 + 34,000
👉 ₹2,64,000

🔷 🔹 Quick Revision Trick 💡

👉 Easy → Direct + fixed add
👉 Medium → % of total
👉 Hard → layered % calculation

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