Cost Pools and its Drivers

 DIFFERENT CATEGORIES OF COST POOLS AND ITS DRIVERS

The important cost pools and its drivers are given below:

Cost Pools	Cost Drivers
Customers Order Processing	No. of Customers No. of Orders Source ( customer location) No. of Orders by Quantity No. of Order by Value No. of Customers Visits
Material Planning/Acqusition	No. of Items/Parts/Components No. of Deliveries No. of Material Receipts No. of Material Orders No. of Material Movement No. of Stock Shortage/Discrepanceis No. of Material Transactions Wieght/Volume of Material
Inspection and Quality Control	No. of Inspection No. of Rejects No. of Receipts No. of Parts/Volume No. of Customers Batch Sizes No. of Product Changes No. of Setups No. of Suppliers
Production Control	No. of Product Changes No. of Parts Operational No. of Production Hours No. of Machine Changes No. of Order Board Changes No. of Personnel Supervised No. of Schedule Changes No. of Machine Layout Changes No. of Production Batches No. of Setups No. of Work Orders
Maintenance	No. of Setups No. of Machine Breakdowns Capital Expenditure No. of Defects No. of Tool Changes Activity Level No. of Product Changes No. of Production Changes Maintenance Schedule
Research & Development	No. of Research Projects Personnel Hours on a Project Technical Complexities of Products
Customers Service	No. of Service Calls No. of Product Serviced No. of Hours Spent on Servicing Products
Customers Accounting	No. of Despatches No. of Deliveries No. of Invoices No. of Accounting Report No. of Sales Orders No. of Payroll No. of Accounting Changes

Note: With examination point of view there may by some other cost pools and its drivers mentioned in the questions.

Reference: Cost and Management Accounting 5^th edition by Ravi M. Kishore