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Marginal Costing

The document discusses marginal costing as an accounting technique that focuses on variable costs and their impact on profit. It outlines key concepts such as marginal cost, contribution margin, and break-even analysis, providing formulas and examples for calculating these metrics. The content emphasizes the importance of understanding variable costs in decision-making and profitability analysis.

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0% found this document useful (0 votes)
2 views20 pages

Marginal Costing

The document discusses marginal costing as an accounting technique that focuses on variable costs and their impact on profit. It outlines key concepts such as marginal cost, contribution margin, and break-even analysis, providing formulas and examples for calculating these metrics. The content emphasizes the importance of understanding variable costs in decision-making and profitability analysis.

Uploaded by

surajachar86
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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ZZ I Igo t5 a i 22295993 So 5) Marge & 2090 - : + : I es Maigin © = feoptt x10 b | OPviatio - 7 I Q0ld > A000 Xioo =7 2) 333 | 18.15 = apgo = 11500 Alop= 261933 18:75 Is) ales, 100 Y 2181500 ye ZO —= 1$0000 L i | Subonison) 20 i | contsifeubion(2.0/>) =, lWoo008 XIO0 =7/8F500 100 __ | Sava, stermen fp L=Sabyy © 129506 Get 150000: | wriouron (20) | 34500 () “Fined wort LAIQ5 — | Propist 13395 I aie’ 7 2 GruFiimner]® — © scanned with OKEN Scanner ‘ Ms Slax ted, << 1 __]@_plv-Aarin = Change in. Aaages (20) Change in Aales_- fia = 6000 0 X10 7 51o000 — 450000 = 1500 0 -X100 60000 = 9540 Fhvame_Atatroenl Pass wiboss. 2014 | 20390 _ Sout 45000 | Slo000. D_VeC [Mee , 334500 | 382500 Howton (25) Llg500 - | 1a%500- Fined vost : 52500 | 59500 spsopit - booop ¥5000 6) Find wir = =52500 Bt ¢) BEP in (2) = “Fined it X100 Ply Sati = 52500 X!00 25 = €310000 + 4) mydiqin Of sadtty = Prager PN Rati —_1 Olg = 25. = Yasooop f) Vaxtabt. Lot 9020 —> 7388500 -— veut © scanned with OKEN Scanner pote: 7 7 fil H Sous Mawised to coun O Mob OFI90000 Dusnier qomogit souls (8°) = “Froud task + Sekine peg RAL AreHe PlVaatie SPFOD_+ 120000 x106 “95 = ~6940000 —t “ig d) Ply Roto. = Change, 9. fopit Chany, tn Aabts = 300000 = 200000 = Ipo900, = Qsy- 1800000 — 1400000 400000 5) Srcorne &tatment - Sectts, i 2019. 2020: Salis ' 400000 200000 - O vclMe Iosoo0o 1350000 . oontxuowtion | 350000 450000. Einwd tot - ; 150000° !50000 b) Fined. gahonses = F1S0000 QE) Vesiote aryponsus , 019 —STioso00 2090-> F 1350000 AL0O . d) Masay “Qo14u= aaabo ds = =F goo0ab - Qs ae gogo = 300000 XIDO ae My] ¥_! 200000 = = a ne Te © scanned with OKEN Scanner i _——S |) worn Aalls Ja ¥ 00000 0 / Solis 200000 © =) vel 50000 0- contgiouben _ 590000 (>) Fiwdunt __[so000 oe . 35000 0 ypsout i DP) Bauak Quemfetnt (2) = fated Vox PVRacio ¢ | = 1S i Qs = %6000 {SO000 X!I0O. 1 FI 3 Wood TT losvo. aT sud eas 10, Bel®) = BE (unite apa Nooo x 350 oe iJ © scanned with OKEN Scanner b) PlVSatlo = wrazidunion 1106 [poe Aaks =__350 = 200 X'0b = 4 ags5y. 3.50 == } Calculation Of S6P , Whi. BE p A [Sooo untts. BE(units) = Fired wort i Contrileudren Pt unst . |SO0oO- = 1S 0000 @ontr down ow = S-p -— Vs 4 NO = gp - 300. 2. SP= F310. | dQ) Calculator. Or SP when. BE-P x) loooounLE BE (uni) = “Fioud.lort Corerys Louctyors| Unig = _10000 = _lbSob00 Neus. tonisutten, [Unit 2, Neud tonieitowhien|unit = = los] (prttilouki on. ofp -V l6s = SP = 800. 2eSP= F36e wdadt _—— Be egliwlanhn O- SP) wher BE-P Y %o0ountts - RTT Ta 9000 =. @f0000 “New cordaiouting®E3O unit = © scanned with OKEN Scanner ooo Eee | 630000: | & 009 . 7 | 9000: Fo0a0. 7 cinsntbunien ____4080.5 T g0000 } t ir 1. tio000 5.) 19000 200000 = i102 0 50.0000 ‘3 2000000 ° C) mdwit |. 1000080 ©) ope Figo ie "1000000 © scanned with OKEN Scanner —— plvsatin= Covdaieution x100 Sates 1A, Ee R000000 X 100 = 40¢le 5000000 BE P9n(?) = Eid cost P]Vsah'6 - 1000000 X 100 40. =F 2500000 —— Maxgin. Of faotit_ X00 pV Aare = 1000000 7100 40 = 8500090 - SS Lesa Soles unicef Anon —— 80.00.00 b,- As Total (ort -A8 000000 __ "360000900 Sree A800 0000. spG 0900 oO 4.90 0000: 2.0.00 0000 - A080550) 42 00.0000 — © scanned with OKEN Scanner rs (@> PIV Ratio = torta? pet TN = 2 00,0,00.0 -x 100 > 6,00,.00, 00.0. = _33.330/o I(b) BE e (2): = Eyed vot PIV Satin. = 8000000 X100 33-33 = % 24000000 D}—_Vasiouin wtf (Snon0x4i) = 20500007 O) Finvd wrt 500800 Tak use _2250000F Sales IDO 730 00 Tetaliort ¥5 Q250000 hl 7 AIT 95 - a, us gis Sntome. statment +i = 200000 + 50000 Q) GrtNlouK on = F4sn000 [by PW Aato = (pate luton X100 yv «15000 0 X10 = Bisbee * Fal’ — moo — © scanned with OKEN Scanner 0) BE -P in Unis = i PIV Seu = g00000g X100 - ‘a Bl bt pte a! =363156@ | BeP (=) = BEP (unis) “xs. P - = 10526 X bo = F 639160 Sales | 90s © Varios wrt | Daur matsiol 2. Ditut Rabon. 2) \ | Dinar endorse 9) a Wiis Varta fh 3) I : ©, Lonthiloution. Lex) units Dee Pfunis) = Ebads tosh ~ = 20 DOO = 4000uite ua 5. 8e-P(¥) = | Beruniby X6. Ps ploy pied Ce = 4000 X90) |#!F 80000 wafer]? - oni peda © scanned with OKEN Scanner df yates am 20+ AB E Sates (e000 20%) agoon “= ti : t Gols. ano 420). | 5000 — vec [15x 4800) fan00 condition. 1 | 94000 | (Fined tant | #0000 - | sgt [fon 15 Mass —9 =o Salt 15000. fe) we ) G50) tontailourien. Lo BOO O Hied toe | 4500 eg ans DBE Pfunis) = Eid wt idouhi tntadloution|unity ~ A500 = spnounitt» $500 = 1-Suns DBO Bua hony Ti (6000 |) M P|Vsonie%q, \ = 300.0 x1I0D 1D BOY 5O = — =F bo00 A) Gopir= Fano. 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Sales w) Vee tonteiteation. “Fined cout eS — ee @Q)_ tontsioution = 7 1250000 b) -Plvsatio = contilout’ on X 100 Sales - =__125000 0 X106 4000000 - = 3)225%/0 @)BEP in(units) = Finwol wet 9 t =. | 250000 = #10.000units: a5 — (a)BEP In (=) = Ford tort PIV Aalto = 250000 Xi0d. 3)95 = = w - a \ P)Vgatiy ) 3).95, =F 3200000 tj —_——- 2 Br (@) = BE units XSP- = 1!0000 X80 =z8 00000 © scanned with OKEN Scanner | Pose No: iF) Daniied tole 6) = Ered uoet’ dud sap Waatton, =—850000 1900000 ~ 2198 =£46 40000 | peaiard Sous (unlis’) = Ebaed wet duuiad faeqy lOntaiouhen Juncy - = * 850000 + 1906066 a. 58000 unite . Cabtutotion Of Contsileurion fut sutt Metherink 750 Loon £80 Figo - Votiolle OWWhiod . T60 (457. 4 80) Lertai toub on © 1: F40 (Q) BEP n.(untis) = Fis Uo oe " 7 ; = 40000. 3 q 40 ( = 6000 nth motes (b) Ss ait = Hit 698 ———— lontofleuhion. Junct = 240000 + 1000010 40 8500 motos =e? © scanned with OKEN Scanner | a | [© MeBeo(uatiy 2etaad cBet Scie ( ————_—_! TH * IN if 2307 Hace” = 9400002 Qs0Ounite a5 - 190 arene ¥ (95-4970) WO Vee: Dimermataial 2 incr Labour #5 , Vosiaue jn 7 216 (-607-0r Wags) teat burton sun FB- (a) condsijeutton = 72 : iin (b) BE (unis) = “Fixodl tos Bo ordetloun en Ju nt pint = #4000 = S3000unit 3 © BE (FLA BIE unity Ks: = 3000 KA 24 = F2000_ & d Le udhon Aals age 1 Bo, crtsotee BEI Posbtutars 1 ‘W5i-aypue 0). quent Fi "3000 +207 - bee PA Ea Son i | Sots (3450xa 4) 8280D 864DD— (3600 x8.4), — om we aasorle) 55200 ER 0 360 Dx © scanned with OKEN Scanner || _| ET eS (ontighuty on. 2400 28200 i? Fined ort 24000 - a4oo0 | —|* Aopen : ce 4200 —_| \ = — cae 1h eattularion of bates. 74 40) ee Sar 100- 2 Totaliow 20 sfQOR LE ad — 10000 “eo Salis= 10000 Xtop = %50000 20 Irtemt Shatment D, Satis 50000 vec 25000 i 50000X507- 500. ©) Fitowd vost 15000 pop ck loond @) Be og = Flue. wort PiVAah ew 2 15000 @ Alon =€30000 50 — fl BE b, Fo then PIVAane BE pals = Fixed (ok PIV Sonia ' 20000 = 15000 \ PlVRane. 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