与 «MARGINAL COSTING»相关的英语书籍
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marginal costing的用法。与
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CONTROL PURPOSES Marginal Costing TE•RNING OBJECTTTS After studying
this chapter you should be able to: 1 . Understand the marginal-costing technique
. 2. Understand the economic as well as the accountant concept of marginal ...
Assumptions of Marginal Costing: The assumptions of marginal costing are as
follows: (i) All elements of cost can be segregated into fixed and variable
components. (ii) Variable cost remains constant per unit of output irrespective of
the level ...
SP Gupta, Ajay Sharma, Satish Ahuja
3
Cost Accounting for Management Decisions
Marginal costing system, inspite of being very simple, renders a number of
advantages: (a) It eliminates the problem of over or under recovery of overheads
since the fixed portion of overheads is not apportioned to the products. (b) It gives
...
10.2 DEFINITION OF MARGINAL COSTING As per CIMA, London, Marginal
Costing is defined as 'the ascertainment of Marginal Cost and of the effect on
profit of changes in volume or type of output by differentiating between Fixed
Costs and ...
Bhattacharyya Debarshi, 2011
Distinction between Marginal Costing and Absorption Costing Marginal costing
and Absorption costing differ from each other in the following respects: 1.
Treatment of costs In absorption costing, both variable and fixed costs are
charged to the ...
6
COST ACCOUNTING: THEORY AND PRACTICE
Learning Objectives After studying this Section, you should be able to: Q
Understand marginal costing or cost-volume-profit analysis and state its basic
assumptions. Q Ascertain marginal or variable costs. LJ Understand why fixed
costs are ...
7
Cost Accounting: Principles And Practice
Marginal costing is useful in making decisions relating to product mix,
manufacturing methods, make or buy, plant shut down, pricing and production
and market expansion. (i) Optimising the product mix — Economics is mainly
concerned with ...
If production = sales; absorption profit = marginal costing profit. 2. If production >
sales; absorption profit > marginal costing profit. 3 . If production < sales;
absorption profit < marginal costing profit. 4. If production fluctuates and sales are
...
9
Cost Accounting And Control Systems
Marginal Costing Concept of Marginal Cost Marginal cost is nothing but variable
cost. It is clearly composed of all direct costs and variable overheads. The I. CM.
A. London has defined marginal cost as "the amount at any given volume of ...
10
Financial Management, 2E
Periasamy. there will be some change in the total cost. It is concerned with the
changes in variable costs. Fixed cost is treated as a period cost and is transferred
to profit and loss account. MARGINAL COSTING Marginal costing may be
defined ...
包含词语«MARGINAL COSTING»的新条目
找出国内和国际出版社所讨论的内容，以及词语
marginal costing在以下新条目的上下文中是如何使用的。
Railways offers sharp discounts on freight rates in 'empty flow …
“We are using the marginal costing principle to arrive at this tariff,” said the source, adding that the proposal got a push from Railway Minister ... «Hindu Business Line, 六月 15»
Track to the Future
This is, of course, easier said than done, but will be of major advantage in understanding average and marginal costing, capital expenditure ... «Livemint, 六月 15»
RIL AGM: Pros see increased competition in media, telecom
From that perspective, Kulkarni feels Reliance Jio's marginal costing for data will be significantly lower compared to any other provider in India ... «Moneycontrol.com, 六月 15»
Breaking the Death Grip of Legacy Technologies
And once investments are fully depreciated, they have a habit of hanging on by virtue of marginal costing. One of my CFOs once told me that ... «blogs.hbr.org, 五月 15»
At least 1590 appear for CA final paper
In the costing subject, emphasis was on standard costing, marginal costing, transfer pricing, relevant costing, budgetary analysis while in ... «Times of India, 五月 15»
RBI, Banks differ on base rate formula
"We are going to look at the base rate and we are going to try and push banks towards marginal costing of the base rate rather than average ... «Economic Times, 四月 15»
Let's wait and watch this summer
He advocated marginal costing of the base rate. It is not likely to be acceptable to banks that would like the average cost of funds to be the basis ... «Hindu Business Line, 四月 15»
Subir Gokarn: The great oil circle
The logic of long-run marginal costing indicates that, first, new investment in unprofitable capacity stops and then, existing capacity that is now ... «Business Standard, 四月 15»
Importing gas will kickstart 14000 MW power plants: Goyal
GAIL has agreed to give some reduction in their pipeline and marketing margins more so because on a marginal costing basis their pipeline is ... «Moneycontrol.com, 三月 15»
Govt approves Rs 3705cr base price for 3G spectrum
You can treat spectrum on a marginal costing basis for 5 Mhz [that has been put up for sale] but you can't do it for perpetuity. It is just a matter of ... «Moneycontrol.com, 一月 15»
