Sales, administration, research, and engineering

Allocated Capital This is capital that is shared due to its proportionate share use in a new facility. Such items include intermediate chemicals, utihties, services and sales, administration, research, and engineering overhead. 

Sales, administration, research, and engineering expenses (SARE) Overhead expenses incurred as a result of maintaining sales offices and administrative offices and the expense of maintaining research and engineering departments. This item is usually expressed as a percentage of annual net sales. 

Cost of Goods Sold and Operating Expenses. This item includes all the expenses in converting raw materials into finished product, including depreciation, as well as sales, administration, research, and engineering expenses. 

Sales, Administration, Research and Engineering Expenses (SAKE). These are the expenses associated with the maintaining sales offices, paying the corporate officers and their staffs as well as research and engineering expenses not attributable to a specific project. 

Do not include in operating costs if accounted separately in the cash flow Sales, Administration, Research and Engineering... 

Before an economic balance can be completed, the number of men required to operate the plant must be estimated. A list of some of the types of employees is given in Table 8-10. Note that these categories include only those people involved directly in production and maintenance, and not purely administrative, research, and sales personnel. The number of salaried personnel varies with the size and complexity of the plant and can range from three or four to many times that number. Some plants are run at night and on weekends entirely by foremen, with the superintendent and engineers on 24-hour call to handle emergencies. 

The chemical process industries represent one of the most technically complex sectors of our society. To fulfill the purposes outlined in Section 1.2, both chemical engineers and chemists at all degree levels are needed. These chemical professionals work in both fundamental and applied research in process and product development, in process design and engineering, in manufacturing, in sales and in administration, frequently at the highest level. A distribution of chemical professionals according to job function is presented in Table 1.3. 

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