Basics of Cost Control and Analysis

Costing ( Revenue Account )

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Which of the following is an abnormal cause of Idle time?

Time taken by workers to travel the distance between the main gate of factory and place of their work

Time lost between the finish of one job and starting of next job

Time spent to meet their personal needs like taking lunch, tea etc

Machine break downs

None of the above

Explanation:

Abnormal idle time is the idle time which occurs due to avoidable causes and can be controlled if proper precautions are taken. For example, time lost due to breakdown of machinery, power failure etc.

By: Vikas Goyal

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