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Commercial Applications

To control costs, it is essential to keep control on:

  1. Prime cost
  2. Overheads
  3. Indirect materials and tools cost
  4. All of these

Cost

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Answer

All of these

Reason — Effective cost control requires managing every component of total cost. Prime cost (direct materials + direct labour + direct expenses) is the largest controllable element of production. Overheads (factory, office, selling) form a significant portion of cost and need control to avoid wastage. Indirect materials and tools also add up over time and need to be carefully monitored. Hence all three must be controlled together for overall cost control.

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