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"In Elahon To (Deison Waking) : B Pire Cort Ho
"In Elahon To (Deison Waking) : B Pire Cort Ho
or
east can have dtferent meanings depeating on the contest gub-vntt in wich the (ost were mvorrred- Faultales
i which ths used.
om epi + waoN
Cost von)
— In Simpic terms, Cost 6 acre
B pire Cort HO [dept
|
— prime ust ( om+ OL) gpk NOT dic clly WOLCUbIC 19 part outar dept oF
= eonytation wast ( OL 9 wD
SUp-yntt
® Won Manufackvring Cast ~ whether @ Ust is diced: or not depends on
— est incurred) ishing Lhe Open tins oe the bus which york cenrer is yoder eng deratien
and cone
\ CALiAz its ine products | services
. B- as to Contvolability
2. bs tol Timing of Charges to Revenue} Wi an acing porlod deh" s
being eomtrailable oF Nob qepend pour ea&
On tin
the organizahon
b> Expense ( ost tnwered when asset used yp of sud Feterence. LeueOf Gatorhy 1
for the purpose OF qenciiliry evtmie)
B Controllable Cost
~ pst that The manaqir can signiAcanty or hea
. Product Cost n+ PL OF
wllocece Gre Wel oF mayirence OF Such cast
~ wt assigned to goods | services umt sold |
le
B UncontralioeCust
— Known ay io cee sivic “oot, Goince produc: is stoed
- eost thar micnager CFASNOT siqniteatty infucnce
OS inventory Until sold) \ Hy Incuntnce
P Weigh -Low Method DVariolé cust per Unit ts Obst" y aire expenditures whidh ae fixed asa
tompied as : SUH Of Management poluy
; ; woo
= HH@ highestlevel — cs} @lowest lewd! Marginal Costing ~ als culled variable, costing
or © lorcst
adivity@ highest — achvit y which assigns Only) enevaniabley manufuch
cost +o products -
= change in total_ewSt
change Ws activity Wend
oper
yaent
@
~
@ Unit Gst *
y DM P23p untt = om + OL 10H4y)
og) Dict CoJst
IR on OL P20 U tacable] y+ ro +
+g Supnor vi Cost { untk = Selling L Uden
: exp
Ost TUG Cadmm b) \ndi vec
exp)
4g + WO = (r OS |
Sales Setlfeia 0 Collng Cnon- hawableJ
salaries Ky)
cost [unt = selling Cpences (penod wst)
torre (4,000 c) Mond monviagiing support
. 149
-VoF.
d) TolatChtanufackhwviny crs font = pw + DL+ OW
30 + a9 + 460 ¥ ao|
9,900 monthly
@) Anaad tndired: Navar Py4g0 000 | (2 = TY
yr fs.
Pey maching ho
(m on ty ) 20 10 00 Ma dhies vs
Current period
Total cus = Toa FO + Toa VC
F-Yd,000 + (20,000 x £)
¥ iD, D0G,
# 9,000 + ¥99,000 = yee
—
2500 36 180
yp 99009 lost 2,000 >
C) Fed (s@ y
ouch level TAWAary E
BE000 SD
BhA950 Ss”| SYS EV oy We t luweet
Fee 74, = 95, BAT 2 ge twang Ae Same
March Ghd — VWqsW =\ 3 pv .
Cared voriable.) —
Talal sr + FU + VO
quo + (v0 xe)
© Veup + 22,000 2[Par,240