Appendix B - Primary Cost Elements

Note: This appendix contains all data relevant to GBI. You may use this appendix in more than one exercise. Refer to your exe
Cost Element Name Description
650000 ## Cust.Serv.Revenue ## Customer Service Revenue
650100 ## CS Rev Settlement ## Customer Service Revenue Settlement
700000 ## Labor ## Labor
720000 ## RM Consump. Exp. ## Raw Material Consumption Expense
720100 ## FP Consump. Exp. ## Finished Product Consumption Expense
720200 ## TG Consump. Exp. ## Trading Good Consumption Expense
720300 ## SF Consump. Exp. ## Semi-Finished Consumption Expense
740000 ## Supplies Expense ## Supplies Expense
740300 ## Rent Expense ## Rent Expense
741000 ## Misc. Expense ## Miscellaneous Expense
741500 ## Utilities ## Utilities (electricity & phone)
741600 ## Mfac. Output Set. ## Manufacturing Output Settlement
741700 ## Mfac. Output Var. ## Manufacturing Output Variance
741800 ## Depreciation Exp. ## Depreciation Expense

Revised: 2/11/2014
ry Cost Elements
ndix in more than one exercise. Refer to your exercise for the data needed.
CElem category Cost Center
Revenues (11) NASM10##
External settlement (22) NASM10##
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
Primary cost/cost-reducing revenues (1)
External settlement (22)
External settlement (22)
Primary cost/cost-reducing revenues (1)