can anybody help to evaluate cost per service. i am working in a beauty clinic servicing beauty treatment and trading beauty products. i need cost per service .
cost of materials used + direct wages ( wages paid on monthly basis )+ direct expenses ( sanitary expenses )
while browsing for cost per service calculation i found that direct labour is calculated on the basis of ( per man hour goal which is equal to expected revenue that can be earned by the employee in a year divided by total man hrs in a year. ) then service charge divided by per man hour goal gives u the man hr rate.
please correct me if i m wrong
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