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.

 

You will learn the theory and practical problems of Marginal Costing in this course.

 

You should have some basic knowledge of costing and accounting for taking up this course.

 

This course is academic oriented.

 

This course is structured with an objective to enable you to equip for your examinations.

 

This course is structured in self paced learning style.

 

Take this course to understand the theory and practice of Marginal Costing.

 

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