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SCOA Cost Reporting GroupEffective From : 01/01/2006 Effective Until : 

Change DetailsLong Descriptions 

Level 1: 3 Supply Costs

Level 2: 5 Distribution

Summary 3 Supply costs

BCS/BW Flag (ICR) Yes

Medium Descriptions

Level 1: Supply Costs

Level 2: Distribution

Level 2 

Distribution costs include the cost of transport of products to customers from the end of the production line/palletiser in the factory including costs of moving finished products into warehouses whether on or off site.

It includes:

a) Cost of warehouse storage;b) Cost of warehouse handling;c) Third party distribution services, including concessionaires where products are still owned by thecompany;d) Depreciation and other costs relating to distribution assets;e) Expenses relating to the administration of a distribution department including insurance costs for 

distribution assets and finished product stocks in transit, storage or distribution;f) Costs related to van selling operations;g) Management and staff reponsible for distribution and warehousing and their related expenses.

Distribution costs exclude:

a) Costs relating to the transport of raw and packaging material to the factory site. This is included in the costof the raw and packaging material stock .b) The cost relating to the delivery of imported products which are delivered direct to customers, withoutintermediate storage under the company's control. These costs should be included in bought in products.c) Costs relating to storage of products still in the production phase. These costs are part of production costs.

Inclusions

Exclusions

Defined Terms TransportWarehousing - HandlingWarehousing - Storage

Allocation Rules

AccoutingTreatments(SCOA+)

Chart by Type

Accounts

AccountingPolicy Manual

56010 Supply chain costs - Definition56020 Supply chain costs - Supply costs

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Measures inUnicorn (Flow)

F99:20D001 YTD AEIF99:20D039 YTD AEI

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SCOA Cost Reporting GroupEffective From : 01/01/2003 Effective Until : 

Change DetailsLong Descriptions 

Level 1: 2 Product Cost

Level 2: 5 Production Costs

Summary 2 Product cost

BCS/BW Flag (ICR) No

Medium DescriptionsLevel 2 

The factory operations from receipt of materials up to and including palletisation or bagging of finishedproducts, including the costs of site services, management and other production-related costs. Includes:

- Cost of factory management, supervision and direct labour - Cost of personnel engaged on quality inspection and control at the point of actual processing- Depreciation and lease/rental costs of production plant and equipment- Engineering management and services- Building and site services- Time/work study experts.- Site personnel services- Royalties and service fees payable to third parties for the use of a production process.- Unused facilities- Production differences, i.e. differences between actual and standard costs of production.- Material stock differences and write-offs incurred as a result of the production process.- Costs relating to storage of products still in the production phase.

- Chemicals and other processing materials that are used in the conversion and service process but are notcontained in the finished product (e.g. chemicals used in and bleaching).

Inclusions

Exclusions

Defined Terms Building and site servicesEngineering management and servicesSite personnel servicesUnused facilities

Allocation Rules

AccoutingTreatments(SCOA+)

Chart by TypeAccounts

AccountingPolicy Manual

56010 Supply chain costs - Definition56015 Supply chain costs - Product costs

Measures inUnicorn (Flow)

F99:20D001 YTD AEIF99:20D038 YTD AEIF99:20D038 YTD AEI

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SCOA Chart by TypeEffective From : 01/07/2007 Effective Until : 

Change DetailsLong Descriptions 

Level 1: 41 Primary Expenses/Indirects

Level 2: 6 Rental and Lease Expenses

Level 3: 12 Rentals / Operating Leases - Pallets

Medium Descriptions

Level 1: Primary Expenses/Indirects

Level 2: Rental and Lease Expenses

Level 3: Rent/Op.leases-Pallets

Level 3

Lease expenses - pallets:The total amount charged to the profit and loss account for the year in respect of pallets

Account Type SCOA

Corresponding 7/Offset Account

Inclusions

AccountingTreatments

(SCOA+)Cost ReportingGroups

AccountingPolicyManual

Defined Terms

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