Cost Accounting Marginal Costing Theory and Practice

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Cost Accounting Marginal Costing Theory and Practice

MP4 | Video: AVC 1280x720 | Audio: AAC 44KHz 2ch | Duration: 2.5 Hours | Lec: 31 | 417 MB

Genre: eLearning | Language: English

Learn from Basics to advanced concepts in Marginal Costing to equip yourself for Professional Exams

 

Course Updated on 25th March 2015 with 7 Videos (including 4 Case Studies)

Marginal Costing is a technique of Decision Making adopted by Management of the Business Units.

Marginal Costing is practically applied in the following situations:

a) Performance Evaluation

b) Profit Planning

c) Fixation of Selling Price

d) Make or Purchase Decision

e) Optimizing Product Mix

f) Cost Control

g) Flexible Budget Preparation

Marginal Costing involves, ascertainment of costs, classifying the costs into Fixed and Variable Cost and using such information for analysis and decision making.

In this course, you will learn about

Marginal Costing,

Direct Costing,

Differential Costing

Variable Costs

Fixed Costs

Semi Variable Costs

Marginal Cost Sheet

Absorption Costing

Marginal vs Absorption Costing

Contribution

Relationship between Contribution, Profit and Loss

Profit Volume Ratio

Break Even Point

Margin of Safety

Indifference Point

Shut down point.

All the above topics will be explained through Video Lectures.

 

 

 

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