Prof. Rahul Ghosale.
[PROBLEMS OF MARGINAL COSTING]
MARGINAL COSTING STATEMENT OF PROFIT Particulars
Aou!t
Sales
* **
Less-Variable Cost
* **
Co!tri"utio!
****
Less-Fixed Cost
Profit
* **
****
1 .S .S a l e s=T ot a lc o s t+Pr ofit=Va r i a bl ec o s t+F i x e dc o s t+Pr o fit 2 .T .T ot a lCos t=Va r i a bl ec o s t+F i x e dc o s t Var i ab l ec o s t=I tc h ang e sdi r e c t l yi np r o por t i o nwi t hv ol ume
1 .V . Va r i a bl ec os tRa t i o={ Va r i a bl ec os t/S al e s }*1 00 2 .S .S a l e s–Va r i a bl ec o s t=F i x e dc o s t+Pr o fit 3.C .Cont r i but i on=Sal es*P/VRat i o PROF OFI TVOLUMERATI O[ P/ VRATI O] : -
1 .{ .{ Co nt r i b ut i o n/S a l e s }*1 0 0 2 .{ .{ Cont r i but i onpe runi t/S al e spe runi t }*1 0 0 3.{ .{ Changei npr ofit/Changei ns al es }*100 4 .{ .{ Cha ng ei nc o nt r i b ut i o n/Cha ng ei ns a l e s }*1 0 0 BREAKEVEN POI NT[ BEP] : -
1 .F .Fi x e dc o s t/Cont r i but i onpe runi t[ i nuni t s ] 2.
Fi x e dc o s t/P/VRa t i o[ i nv al ue ]( or )F i x e dCos t*S al e sv a l uepe runi t 1 .( S al e s–Va r i abl ec os tpe runi t ) MARGI N OFS AF ETY[ MOP]
1 .A .Ac t ua ls a l e s–Br e a ke v e ns a l e s 2. .N Ne tpr ofit/P/VRat i o 3 .P .Pr ofit/Co nt r i b ut i onpe runi t[ I nuni t s ] 4 .S .S a l e su ni ta tDe s i r e dpr ofit={ F i x e dc o s t+De s i r e dpr ofit }/Co nt .pe runi t 5 .S .S a l e sv a l uef o rDe s i r e dPr o fit={ F i x e dc o s t+De s i r e dpr o fit }/P/VRa t i o
Mo No#$%%&'(')*(+**&*,')$-, No#$%%&'(')*(+**&*,')$-,
[Eail I#rahul/hosale01ahoo.co I#rahul/hosale01ahoo.co]]
Prof. Rahul Ghosale.
[PROBLEMS OF MARGINAL COSTING]
6.AtBEPCont r i but i on=Fi xe dCos t Cha ng ei nt o t a lS al e s Var i abl eCos tRat i o=-X100 Cha ngei nt ot a ls a l e s No t e
1.Whenc ompar i s onofpr ofit abi l i t yoft wopr oduc t si fP/V Rat i oofonepr oduc ti s gr e a t e rt ha nP/VRa t i oofo t he rPr oduc tt he ni ti smor epr ofit a bl e .
PROBLEM - 2MBA E3AMINATION NO4+5EC 6,-& 7 A8ril+Ma1 6,-)9
PROBLEM 6 2MBA E3AMINATION NO4+5EC 6,-&9 #6,-' PATTERN
Mo No#$%%&'(')*(+**&*,')$-,
[Eail I#rahul/hosale01ahoo.co]
Prof. Rahul Ghosale.
[PROBLEMS OF MARGINAL COSTING]
PROBLEM ' 2MBA E3AMINATION NO4+5EC 6,-)9 #6,-' PATTERN
PROBLEM ) 2MBA E3AMINATION NO4+5EC 6,-)9 #6,-' PATTERN
Mo No#$%%&'(')*(+**&*,')$-,
[Eail I#rahul/hosale01ahoo.co]
Prof. Rahul Ghosale.
[PROBLEMS OF MARGINAL COSTING]
PROBLEM & 2MBA E3AMINATION A8ril+Ma1 6,-'9 #6,,( PATTERN
ACCO:NTING FOR B:SINESS 5ECISION Prof. Rahul Ghosale. Assista!t Professor 2B.Co; MBA 2Fi!a!ce9; NET 2Ma!a/ee!t9; G5C7 A; Ph.5 2Pursui!/99 Raae; Pu!e#)--,'' Eail I#rahul/hosale01ahoo.co + /hosalerahul0/ail.co Mo No#$%%&'(')*(+**&*,')$-,
Mo No#$%%&'(')*(+**&*,')$-,
[Eail I#rahul/hosale01ahoo.co]
