cost per service calculation

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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 )

Replies (1)

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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