Department results

Choose a start date on or before the end date.

Production group target = allotted people × department salary ÷ selected item Production rate, rounded up (quantity-weighted rate for multiple items). Other department target = (daily labour cost + prior net accumulated loss) ÷ weighted average of selected product costs, rounded up. Past profits may recover losses but never reduce daily labour cost. Profit / loss = earned value from each product’s actual output − daily labour cost; carried loss is not charged twice. This is a labour cost comparison, not the factory’s overall accounting profit.

Recovery quantities are approximate extra pieces for the next day, using each day’s saved weighted standard cost: daily loss ÷ unit cost, and net accumulated loss through that day ÷ unit cost. Round up. These are alternative recovery measures; do not add them together.