Division Comments and explanations
United Kingdom
- 1Division 1
- 2Staff costs. A coefficient of 3 (based on the number of books) was applied to this item, as the reception of small orders gives rise to difficulties peculiar to this category. The reception of works from large publishers or distributors is computerised using the EAN code, which makes recognition of the work by optical scanning possible. Conversely, works published by small publishers often do not contain a bar code, which means that manual recognition is necessary.
- 3Division 3
- 4Sales department. The cost of direct labour was calculated by applying a coefficient of 3, since small orders involve more onerous processing as regards sales administration. The differences of treatment make it possible to include the appropriate charge for their processing in the cost accounting.
- 5Division 5
- 6Division 6
- 7Division 7
- 8Division 8
- 9Division 9
- 10Division 10