Costing Marginal Final Sem 2

8/19/2019 Costing Marginal Final Sem 2

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INDEX

SR

NO

PARTICULARS PAGE

1 INTRODUCTION 2

2 DEFINITIONS 3

3 FEATURES OF MARGINAL COSTING 5

4 INSIGHT TO MARGINAL COSTING AND ITS APPLICATION 7

5 ADVANTAGES OF MARGINAL COSTING:- 9

6 DISADVANTAGES OF MARGINAL COSTING:- 12

7 APPLICATION OF MARGINAL COSTING 15

8 PRICING DECISION 16

9 DECISION REGARDING ACCEPT/ REJECT A SPECIAL ORDER 25

10 CLOSING DOWN OR SUSPENDING ACTIVITIES 36

11 ILIOGRAPH! "1

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MARGINAL COSTING:-

INTRODUCTION

M#$%&'#( C)*+&'% &* ')+ # ,+.) )0 )*+&'% (& )4 4#+. )$ )'+$#+ )*+&'% I+ &* &' 0#+ #

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3/37

DEFINITIONS

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A* ,'+&)' #4); ,#$%&'#( )*+&'% &* ')+ # *A4*)$


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U'$ +.


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A+ # ()$


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#4*)$4&'% );$.#* #' #8*+&'% 8'$ #' );$-#4*)$4 );$.#* T.$0)$ +.

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1) M'"&/'$ R"":- I+ &* ;$ &00&8(+ +) *%$%#+ #(( )*+* &'+) 0&= #' ;#$(

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&%')$* 0&= )*+* T.&* %&;* D&*+)$+ P&+8$ )0 P$)0&+*

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4) P%!&( !. R*!%+ !. O%,/":- T.$ &*


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11) A$ /%'#%/%+ %*'":- T.


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.' 0&= );$.# &* #(*) # ;#(8#4( &+, A **+, .&. &%')$* 0&= )*+* &* (**

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I' ,#$%&'#( )*+&'% .);$ +.


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P%'*'$ A! (/%'$/& *!"# I'


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)*+ I' ,#$%&'#( )*+&'% .);$ +.

I> Depression:- W.' +.$ &* +$# D


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+. )*+* )0 ()*&'% )' #' $-*+#$+&'% #%#&' .' +. +$# )'&+&)'*

&, Eliminate competition:- W.' +. )'$' #'+* +) (&,&'#+ ), Establish new product :- W.' +. )'$' #'+* +) &'+$)8 #


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N!> !. $'#" # 1 3@ "6

S&&'$ %'* % $'#


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F&= C)*+* )0 +. ),


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DECISION:-

P$) S&&'$ %'* % $'#


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C> /%'/& *!"# % $'# T!#/& *!$#%'#'!$ A$ +.$ &$8,*+#'*

&' .&. &+ ,&%.+ ,# *'* &' 0&'#'( +$,* +) *((


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I' )'*&$&'% *8. &*&)'* &+ &* ,)*+ &,


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S8. ;&' #* =&*+* 0$), *8$;* )0


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T. 0#+)$ &* 8$$'+( )


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C/&*&/#'!$ !. F' *!"# 70)9"

D!("#'*


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R" R"

S/&":-

E!%#


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D!("#'*


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L"" : F' O%,/" 2"

S%'"'!$ *,/%" 36

276

P%!.'#

32"

E/&/#'!$ !. O#'!$


31/37

ANALJSIS :-F$), +. #4); &+ &* )4*$; +.#+ +. P$)0&+ &* ,#=&,8, 4 &'*+#((#+&)' )0 4#(#'&'% 8&


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CLOSING DO;N OR SUSPENDING ACTIITIES

S),+&,* &+ 4),* '**#$ ) +,


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I+ .(


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9) T. #;#&(#4&(&+ )0


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P/%#'*&/%"

D&


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T!#/& /%'/& C!"#

S&&'$ P%'*

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L"": F' C!"# >>=*,/#%-16-(/%'$/&-

*!"#'$>.

2) ,##:==>+!%/%#'*&&'%/%+>*!(=*!"#-/**!$#'$=(/%'$/&-*!"#'$=-

.'$'#'!$-/!'$#'$-/#,!%'#'"#+"-/$-!*#'"=56168=

3) icmai.in/upload/Students/Circulars/Companies-Rules-201.pd!

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03=$"=576339391A"!%#'!$-*!"#'$-%*!%"-$#'#'"

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6) RTP-2008>R'" S+&&/"@ P/%-17 @ M/%'$/& A"!%#'!$ C!"#'$>

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http://www.icaiknowledgegateway.org/littledms/.../chapter-16-marginal-costing.pdfhttp://www.icaiknowledgegateway.org/littledms/.../chapter-16-marginal-costing.pdfhttp://www.yourarticlelibrary.com/cost-accounting/marginal-costing/-definition-appointing-authoritiestypes-and-objectives/56168/http://www.yourarticlelibrary.com/cost-accounting/marginal-costing/-definition-appointing-authoritiestypes-and-objectives/56168/http://articles.economictimes.indiatimes.com/2015-01-03/news/57633939_1_Absorption-costing-records-entitieshttp://articles.economictimes.indiatimes.com/2015-01-03/news/57633939_1_Absorption-costing-records-entitieshttp://taxguru.in/company-law/-marginal-costing--cost-records.htmlhttp://www.yourarticlelibrary.com/cost-accounting/marginal-costing/-definition-appointing-authoritiestypes-and-objectives/56168/http://www.yourarticlelibrary.com/cost-accounting/marginal-costing/-definition-appointing-authoritiestypes-and-objectives/56168/http://articles.economictimes.indiatimes.com/2015-01-03/news/57633939_1_Absorption-costing-records-entitieshttp://articles.economictimes.indiatimes.com/2015-01-03/news/57633939_1_Absorption-costing-records-entitieshttp://taxguru.in/company-law/-marginal-costing--cost-records.htmlhttp://www.icaiknowledgegateway.org/littledms/.../chapter-16-marginal-costing.pdfhttp://www.icaiknowledgegateway.org/littledms/.../chapter-16-marginal-costing.pdf


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7) ,##:==+!%.'$/$*!!>*!(=/&'*/'&'#+-!.-*!"#-%*!%"-/$-(/%'$/&-

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MANAGEMENT@ SAHITJA HAAN PULICATION@ ICAI

HAAN@ NE; DELHI-110002 @ PP 6>2-6>9>
http://yourfinancebook.com/applicability-of-cost-records-and-marginal-costing-to-companies/http://yourfinancebook.com/applicability-of-cost-records-and-marginal-costing-to-companies/http://yourfinancebook.com/applicability-of-cost-records-and-marginal-costing-to-companies/http://yourfinancebook.com/applicability-of-cost-records-and-marginal-costing-to-companies/

Costing Marginal Final Sem 2

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