EMU COSTING

EMU COSTING

Direct
1. pay and allowances including consumable stores like lubricants d no 08 400
2. electricity charges d no 10 332
3. IOH, POH, ROH change of control cables at depots & workshops d no 06 400
Direct allocation
STAFF
D NO, SUB DETAILED HD, ACTIVITY
08, 410, Running staff
08, 420, Shed and yard staff
08, 430, Other operating expenses Like lubricants, consumable Stores
08, 440, Miscellaneous
FUEL
10 332 energy supplied to EMUs


D NO, SUB DETAILED HD, ACTIVITY
06, 410, Repairs in sheds
06, 420, Repairs in workshops
06, 430, Periodical Over Hauls
06, 440, Intermediate over Hauls
06, 450, Special repairs and Over Hauls
06, 460, Other repairs –
control cables Running repairs in sheds and Workshops
Control cables – other repairs POH
Control cables – other repairs IOH
06, 470, Miscellaneous charges-
trials and experiments,
special adjustments
over/under charges on cost
over/under charges Manufacture & repairs
Indirect
1. cost of repairs and maintenance of P Way d no 04
2. cost of repairs and maintenance of Plant & Equipment d no 07
3. other transportation charges Train Passing etc d no 09
Common costs/joint costs based on GTKM, TKM, Survey Ratios

Over head
1. general superintendent d no 03
2. pension etc d no 13
Based on pro rata rupee basis

Depreciation
Railway wise, abstract wise and gauge wise (suburban)
Interest
Dividend pre 1980 6 %
Upto 1994 7 %
1995 7.5 %

Recommendations
EARNINGS
Suburban earnings to be accounted Separately
Suburban earnings in JET separately
Suburban earnings for traffic interchanged With foreign railway separately
Earnings at suburban section license fee, VLR, book stall
EXPENDITURE
TKM basis for calculation not GTKM
TKM to be inflated a factor of 1.5 %
Track life to be 30 years instead of 55 years
OHE life to be 20 years instead of 40 years
EMU costing not to take leasing charges Cf: Nanjundappa Committee Report
Separate sub detailed head for EMU like in Mumbai and Calcutta