Workshop Accounts in Railway। what is a Railway workshop ? What is workshop manufacturing suspense?

Workshop Accounts in Railway। what is a Railway workshop ? What is workshop manufacturing suspense?
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What is a railway workshop?
Railway workshops are railway facilities in which rolling stock is repaired. While often colocated with engine sheds to perform routine tasks as well as major repairs, in some countries separated concepts exist with railway workshops being specialized in major repairs and general inspections.
What is workshop manufacturing suspense?
Workshop Manufacturing Suspense
operated upon to accommodate expenses incurred on labour, material and on-cost charges expended on various jobs. ▶ The reconciliation of balances appearing in W.M.S. Account. Current and those appearing under Workshop. Manufacturing Suspense Account in the General Books.
वर्कशॉप मैन्युफैक्चरिंग सस्पेंस क्या है?
कार्यशाला विनिर्माण रहस्य
विभिन्न कार्यों पर व्यय किए गए श्रम, सामग्री और लागत प्रभारों पर किए गए व्यय को समायोजित करने के लिए संचालित किया जाता है । ▶ सामान्य पुस्तकों में डब्ल्यूएमएस खाते, चालू और कार्यशाला, विनिर्माण उचंत खाते के अंतर्गत दिखाई देने वाले शेषों का समाधान।
What is running a workshop?
Workshops are designed to bring people together to collaborate, learn, and work toward a common goal. They are often used at key points in a project-like at the start or during major milestones-to bring everyone into the same room in order to: Facilitate collaborative work (planning, ideating…) Teach new skills.
Proforma on cost is a type of on-cost in railway workshops that includes indirect expenses that are not included in the cost of work done. These expenses are included in commercial costing.
What is included in proforma on cost?
General superintendence: This includes the general management of service departments like finance, personnel, and material management.
Contributions to provident fund: This includes contributions for non-pensionable staff, as well as gratuity and special contributions.
Pension liabilities: This includes pension liabilities for pensionable staff.
Workmen's Compensation Act: This includes payments made under the Workmen's Compensation Act.
Depreciation: This includes depreciation of plant and buildings.
Repairs: This includes repairs to buildings, yards, and other maintenance and repairs.
Rolling stock management: This includes the share of expenses for rolling stock management in zonal headquarters offices and mechanical department offices.
What is on-cost?
On-cost is an expenditure that cannot be directly charged to the cost of work done or articles manufactured.

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