New chapter costsneet

Costsheet
particulars Amt

RM Purchased G-freightinward
C- Gstonpukifcreditnstauailaleee)
+
openingstock
Stock @ RM
RM
-

closing of
Consumed ( Direct) ✗ ✗✗

au¥
RM
+ Direct Labour + Expenses
+ Direct Expenses )
caloteeo + on
Prime cost "
Basis
1- overheads (Note ②
factory +

of
Gross weeks csstcqssssfaceoeycsst *

+
op was units
-
I WIP
gaugescontrol
.com.ar,
cost
+
Quality
+ Research ✗Development cost
+ Packing (PRIMARY)
)lNote③
1- Admin 0117 (RelatedtoProduction

Recoveryfrom scrap date/Byproductsale)

-

Recovery miscellaneous Income

CostaProduction xxx

+
opening 79 +

µ
::
closing 1--9
-
-

Costagoods sold ✗ ✗×
units
+ Admin ◦1H (General nature) ote③)
(

Selling 1Distribution/Mautetingoltl
+ 1-

Costafsalls
+ Profit
 Lakshmi
Note : Bickle Kuch
ICAI
years galtise
ne

Interest cost Kothi cost sheet Mei likh

tha, Tatki Vo Nahi alikha Tana in
liya change
it is
purely finance cost
a
costing
as .

( Traced Pele unit

)
Noted Directorates Directly
→
Costa utilities like Powell Fuel
, ,
Stream et÷
→
Royalty
→ Hike changes paidfor Specific Equipment
→ Fee for Technical assistance ✗ Know how - .

Patents etc
Amortized
Costa moulds Patterns cost
→ -1
, ,

→
specific designing a
drawing
→

Any other exp which can be directlychelated

to
output .

Job
charges for Job water
→ .

01HI
,

N¥② Caehichaeeenotdieeelt
Factory
Consumables
overheads
Stokes ✗
→
spokes
→
Depreciation g PXM factory building
, .

Lease production asset

of
→ rental .

→ Repair ✗ Maintenance
of Pam/factory building
→ Indirect employee costeeelated toproduction .

→
Drawing ✗
Designiniy Department cost
→
of PXM/factory building
Insurance
→ Insurance
of Roy & WIP ete÷
→ Amortized cost of Figs fixtures tooling quitrent ,
ete÷
,
→ deeeeeia Department cost Lueh as tool room,

pollution Contra et÷

Engineering a maintenance,

Note③= Administration 0117

F-
PEE 9eneealNatI

Itis Shown in cost

above If it's directly
→ not
sheet,
coffee Costaproduction belated to production ,

then itwill be shown

at end
of Csstsheet
(before cost dates
of
ex :
Salary
officersproductioniswho
①
manage
ex :
Depreciation/Insular at
factory maintenance
af cooperate
headoffice .

② Salaries of Accountants ,

Lawyers ,
Directors,
Secretaries
③ /
Rent Repair/Rates)
/lighting
Tames/ Insurance

af office
⑨ Auditfee ,
legalfees .
 CBtAccounting#_T
f-
III Integrated
• Cost AK Financial Alc
✗ ¥9 Costa financial Alc
aremaintained
eaefehatelly Lame maintained
Let
in
are

Aborts @ .

• Reconciliation is repaired .
No lceconcilial'M
because cost boots and is regained ,

Financiaboopsaeee because
both books
maintained are combined do
separately .

single
(do both will Show
,
we have a

different Profits) Profit figure .

cost
④Integrated Accounts
'

E④ pref
creditors Debtors

☒⑨
factohyÉstaf&aI G④ rank

GLA GeneralLedger AdjustmentAlc

→
→

→
General Ledger Control Me
Nominal Ledger control see (any
cost Ledger control the CLC)
} d- ÷
 B1PlBlR/o1s1Bop
Cash/Bank/Debtors/ Creditors
)
Yeh elf common A /Chai
for

① cost
Integrated cost

Financial books are maintained

✗
Accounting system
in Lame
Letaf
Accounts
Reconciliation
② No need of
GLA does not exists
⑤ use all other accounts in
ceeheeeeeas we
its place /Debtors/ creditor/09s/
cash/Bank
prepaid etc :-

⑨ we write all entries cost ✓

financial ✓
÷:%%④¥d Store

÷÷*
" WIP

L
"
%:&:-¥¥•←¥
A
goods tk
-A
④ :*:*
i
→n☒ *

.
Contra
wage
tic costing poetic
 Journal Entry
8¥ Non -

Integrated Integrated
① RM Purchased Store Ledger Contorta -04 Stokes hedger Centromere
To GLA To Cash

Geeinggoods
on
purchased
cash or credit)
Tooeeditoees

② RM Retained GLA Ale Dee -

✓ creditors
to Supplier TOLLC , To SLC

(beirgfsueechasedgeods
detained )
③ Purchasefor
special Job or WIR Le tee Dee
-
- WIP Lctec Dee-

✓
Special To cash/creditors
Puuchaseaf
Material
TO GLA

(RM ofspecial nature

purchased
specificallyfora Job
⑨ RM Issued WIP LCATC He ✓
Same
-

→
to production TOLLC ✓

(Issuedfor Production]
⑤ Materialreturned LLC Ali Dee - ✓

Same
→
from Shopfloor WIP LC _
To

)
Cfactoeey (WIP)
(being Roy enteredfrom
factory store )
to .

⑥ RM issued for
factory on <Csec Her -

Indirect
purposes Admin Alc Dee
01142C ✓ → Same
-

0114 Lctec He
Selling
0141¥(Rm
✓
Receiving Dept
-

is not mentioned To LLC ☆

assume
factory issued
for Indirect
)
purposes
⑦ Transfer of RM
Job Btec
from Tof Ato He
-
✓

✓
Job B To Job A
→ Same
(Material
to Job B
tamperedfrom Taba
)
 control tee Dee
⑧ WagesPaid Cools)
-

castrator ✓
wage
wage
InaukedwgI -1092A ✓
/
To cash Bank

(being wagespaid direct

to
see Indirect workers
⑨ Directorages
WIP LC Aec He-

→ Same
To
wage contrast
(wagesag Direct Nature

⑥ Indirect
wages Factory Controller
01h
Admin 014 Contrast -1M Same
→
-0111 Contortion
SellingTo wage Contra NC

[ ]
Indirectwages taken
being
to respect 've Accounts

④ Expenses incurred WIP Contrada -042 WIP contracture

GLA
byfactoeey To To cash/Bank

Conpssductim) (Expenses
for production directly
incurred
④ Expenses tecontontepce
incukkedfdeandieued-factolYHHCmtmtk-M-factouy.at
weeks )Cotte
contorted
Admin am
-

.sn#*eugelliryo1tlCmtddtk-Dh
☆elling on contra
Adminoltl Contrast Dee
-

TO GGLA * -0T Cash Bank

/
④ Freight
onorateeeial
inward Iterate in
SLC ☆ c-DM
✓
To GLA → cash Baik
Cfueigutinuooudonrm)
Freigutinaooed Factory oltghctectoe
-0

Factoeeyoltlhctte My
-

other than Roy TOGLA Tocasnl Bank

incurred
Cohenanything
Freight
except
.

on els:#
RM .

④ P*oductim 0117
absorbed
WIPL.CA/c-DllCReGneeud
) to Tofactoayoile see -
✓
→ Same
production

(weaue
to
absorbing production
production
Note : ①
Agaee Question meiyehnatatayagayaaho Ai production 0111
tobend Mei tram
Kitna absorb
Hoga in WIP
, fullamount Ko
allBleb Kale dlnge .

Note ② Question me gets mention Hiya Hua hai Ki Kitna

Agaee production hoga toh Jo remaining
amount
of 0114 absorb ,
01h
hoga
Pal le
eetse
ya ton under absorbed Maan Kak
balance meth: rehire
Rosny
Jayenge ya fir closing
, derge .

④ Goodsproduced FG Contrast DM -
~

Some
duringyeah To WIP LCAK ✓

(beinggoods produced
during
year
④ Admin IH
absorbed
◦
FA Contra tee Dee
To
-

Admin 0117 Lc
(If Admin 01His belated
to production . ) Same
Csstag sales .tk Dee
-

To Admin 0117LC

( Admin related to
Gerald Nature )
④United

}
Rebeedingtnetrayeeecost-af(dal099
estec.gg#as1TF-9tlCA*G8t
aftold units at Same
-
Aneta see #•+
costing
-

halls Edt
Toasty
[ being Hf
cost dates To
@
costing Pxc Me for dating
⑧ Some
Selling out csstsfsalestec He -
-

absorbed oltecontsntre
To
selling
④ ☒P
Sales ALARM Debtors / Bank/Cashmere
¥
Costing Pal
.

To
Toasting Pal
Going Salted fairytales
]
value

recorded
② Bofitonsale costing Patman

✗
-1091A
-
CBIS)

⑨ hossmdaleCB.IS) GLA -

Dr
✓

Toasting Pattie
-

⑧
dalltdllthln-c.org pine
-1042A
At
SP
costing Dtncatso
TO Debtors ☆

Atcsst
costgsaletec.DK

}
Tocsstivepdl At&t
Lame
FGAK Dh-

Atbst
Athist
Tocsstgsall
 Contract
costing constructinga building

É¥←
¥
of
Contractor
contractor
( who does
a.mean, )
construction week

(consideration@ an act
#

2¥
Notes
① Each Site have different contract Ale
②
may
Contractor
at once
will not
pay full valueof consideration
he
, usuallypays small amounts
after some time interval .

40¥ floors Logbooks

③ 12

\¥☒
↓
Jima contract Ka
hissadeeee.ua/-ece-ne %% >
Fitna Kaan contracted
Certify Kan diyahai ,

Kenta hai Ki humne

Contract
yaanieetna
Ka
past hum kareiyahai tekin architect
8011 maaqhai .

used approve nahi *anta .

Cdosdhowatsp) Cedano at cost Price)

 -14¥
Contract Aic

T°Plautat&
To WIP

certified Catsp) ☆☒f)

uncertified Catcsst ☆
To material albite
☆☆
MaterialLenttosite
By material leetalnedfromsitexxx
To ✗ ✗✗

To material Cpuuchakdatsite Material

Catsp )
By Daley
✗✗✗ ✓

Material)
ToastingPxccrhrofitmsaleaf By costingPN(bssm&alf§✗✗✗
✗ ✗✗
Mateen

Bycostirgpalflsositnyt
§
xxx
destruction
Material

Bydlatellial transferredto YZ
✗

By Material atsiteculdtoox
To Laborde see
Expenses ☆☆
PaidAmt ✗✗✗

+◦
lsafaoouutyeaa +
-

01s at beginning -

end
prepaid at
-
-

+
prepaidin beginning -1

pypiauttlftootnerdit.edu#-
denttoditen-t-sstbyplauteeetuenedfoomditewDI.TO
To Plant

Cssiigpalcrhrafitonsaleaf ) By Galey
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@ By costingPxtllsssonsaleafplaut
BycsstirgPxlCTheftfi3wrDwi@afMachineete.T
' Cᵗjo%→xDag ed ppyppmtatsite CWDV)
To
tlieeechaegeegPlant ✗✗
✗

process
To
office expenses By
workin

apportioned totnis.cm#ace-
✗

t.yiedatsaa.me
To
costing
PXL ✗✗ ✗ →
uncertified Atastvalue
(Notional
profit
= =

Type②_ or when WIP

uncertified is notgiuen .

ceeben we want#Ñ .

Contracting
Toaeateleial =

aggyakÑᵗ!#
Tnai
ToLabour
¥
Dep
itaamush
To =

Tenant =

Byoosttilldate iBD
=

To costtilldate
Bywap @
Palaestina Certified@ Atv
Toasting
profit ¥1 uncertified At cost
 NIP
Unaltified
16.664
WIP certified
-%↑ •
Asker contractors
claim
1213 Completed
(66.66 :c)

Costa WIP
costTñdate_ ✗ WIP uncertified =
uncertified.

Work completed %

CWIP Certified-1
% uncerti
% fied

1m¥
26,39600
§•✗
16-66666 :c =

costafwtp
uncertified
Tape ⑦ Ifwe contract teepee
are
making
oaodyeaee & onwards
-

ContractAle
To Bal Old
Wep certified stsp
WIP uncertified Atcap

To material atSite told

To plantat Lite told

Note
pro0¥nt → v0
paisa jo Contracted me
contractor Ko
during construction period
de diya
hota hai .

Cyeeh hota
Chot chote portions Mei everyyear
-

hai )
pay
.

→
Yeh GenerallyY WIP certified ki xxeveryyear
hotinhai
Noted TyPe
Contracted
→ JabJab Contracted Hume Payment defa
the hum contracted the Mei likhte srahenge .

→ At end jab contract pukka tab Tnojayega

contract Ko hum contracted ko handoverKar
denge .
 example : Contract Value =
£2m cee
Retention do
money :/ =

contracted
WIP
certifiedyeah 2--00%0
1- 25% Draw
=

WIP certified
year
Building completed in
year 3 .

dol Contracted
Balad 40-9*90
ByBank 4÷
%ᵈYˢBae told 409
Flo Balad myBank 561

To Contract Arc pigodgear

CHandover) ByBalad gone
By Balak CBID
g-

wN①_ wN② year ②

year1_
•
WIP
certified 225%1-_5⑦ WIP certified __&£•)= 120M
(25%1×20)
↓
Retene?En
-
love
-
Retention he
_%%
Already Paidinlbtgear401
Ñ
-

Bank Are Dk
-
40 Paidinyear2_56€
To Gntracdteedee 40
 ⑰
when contract
gets completed
ContractAc

To
asap,Xx gadd*
to
castingPGL e contracter All
ByKanderer) fallvalue
-

-
-
S afconsideration
-
-

⑭ Extract
of Balance sheet
costingpar (
NIP
-
certified S

uncertified Gest

Contracter A (Amount
S
received plantatsite CODV

material atsite
ofswages/exp
·

prepaid expenses

lo cementaree
e ⑭

e
⑳
degener
Laser
D
--
20

-
-
#⊕
Type Escalation clause
.

Escalation clause : contract Meigets likha hua

Agate
Ho Ki Inflation the case Mei Kuch hissa
Contracted
Dega Contractor Ko .

ESCalalm : The amount

of
money which contractor
will collectfrom contracted becauseof

inflation is called Escalation claim .

Notes on Escalation clause

① Question Meigiven hote hai
To
expenses ,
V0
actual hot hai, expenses inflation
expenses yaani no

loagne Ke baud wale expenses hot hai .

② Contractor f@P&asedHentto&ite_
Look
Ki inflation Nahi
Sakuya Sirf
'

Vo
,

Material consumed in

Lahhega.com/ractAkT0Mate l e i d Al
Inflation

\ too
Bymaterial bothered

Bymaterial atSite
20
to
5
Bymaterial tlftoqt.gr
RMConsumed =
RM Senttosite/Purchasedalbite
Ray eeetuened
-

RM ce Bal
-

ém%:ns?hEⁿʰ•#
 Pale inflation Lake
③
poured
Contract
naki
a

wages said X

↑
a ols o

op of
-
-

a
Prepaid
-
-

+ofPrepaid
incred
④ Escalation
claim is shown on credit side
Aic.
of Escalation
or
contract
added to
claim is
Revenue
contact
-

①
⑪
105%
④
Particular Actual ast
Excess
over 105%
<includingtulation]
Senttosite
100
x105 52052
=

Material -
cl -
20 1205L x25% 3.125L
=

used - sold to
atsite

-
Labqule is =952x3:s=Ges
·poslos-los? Escalation- 9.355L
-

claim-
 Estimated
Profits
Estimated
Profits -
Contract Job
Complete hojayega tab
homalea
profit Kitna Goga, ham Yeh
pehle hi estimate Karna chahtehai .

Estimated
Estimated
Profit Total Costtilc
=

contract
-
date -

Additional
price (Actual costto be

Gooey incurred incurred .

Howto Calculate Estimated

Profits
A-

T*¥asytype Kam%%a paae

Step Contract Arc Job
future eke bohot Laake
⇐ ho
expenses given .

osg,¥ tatham complete

✗
ife ka ek
contract
Account banate
=
= hai cain all expenses to
step② Calculate EstimatedProfits .

ᵗ%
Emoted contract
root
:¥µ•)⑧"ʳ
-
value a

cost

a⑦
?⃝
 _xByfro⑦
→
Agaeehum MBultel
Kundara
Jo Product ek sraheohai (like )
hi process Ienikal uskebante hue
our
agate
Kate bahar aatehai Kuch extra unwanted produce
hojatahai ,
its called

BY.BR#tCBceltesmilK)fwetwePmes
→
f *•%i¥¥÷÷→mA
JointProcess
'

•→ B
FPC -1=3000

¥s&upqB
@2=85

(
Material ✓
200004hits IYO @
Latour ✓ @2=10

e✗#
s→ntast☆_ jc É seeped
3000 Units 2=00
@
@I50

Aim①_ To Distribute Jointcost

Method ① on
Physical output Basis
② on Basis of Sales valueatsplitaff Point
③ on Basis of Sales value after further processing
① on Basis of NRV
⑧ contribution Mangin method
 1

Method on Basis
of Physical units/ Qty/ output
statement fortoistribution afJC_
JointProduct Basis →
physical output Shake of JC
A JCA
1000
JC✗%÷◦ =

B 2000
JC✗§%- = JCB

C 3000 Jcc
Jc✗3•:÷
=

Method on Basis of Sales value

atsplitaffpoint
Statementfor Distribution gJC
JointProduct Shalesvalue at split-off Shareef JC

JCA
A JCX
,÷µ
=

1000 ✗
20 =
a

JCB
B 2000×10 =
to Jcxqy=
3000×50 Texted FCC
=
C
§
=
 I
\

Metaodˢ⊕ on
Batisafkalesualueafteeefwthuebresh.mg
Statement -

fshtoi.stoibution.af.SC
Joint Srallsllalhl after FP Sahaeereaf JC
product
A 1000×85 M
,%_ae
= Tex

B 2000×40 = N JCX
_py
C 3000×60 =

P-J-QX-jP-p.ae
1¥

on Basis
of NRV (Netpealisablevalue

NRV= Lala Vallee -

FPC
@ Processing cost Selling
true
cost
-

after FP
@ c)
Statement for Distribution
@ Jc
Joint NRU=SVAFp - FPC SC -

Shareef 3C
product

⑨
A 1000×85 -
FPGSC =

Jcx-µ= JCA

2000×40 FPC SC ⑧
,¥yae=
B -
- -_
JCX JCB

3000×460 ② =
Ice
C Fpc sc=
JC✗-µ
- -
 product ke life Lame EPT
Kisi
Note :
Agate lit
Nahi had, Tobolski tale wake at
given hi Kahlo
offPoint to else .

Contribution
Mangin method
7 yen method Snirf ltabdagtu hai , Jab
vauiable JC & Fired JC
along -

along poeta
holt hai .

cmaeeginalcost
Pehle valuable cost
☆ Ko
① units Ki ratio Mei
distribute Kanta hat .

② Fir Sales -
Valuable JC =
Contribution mikado .

③ Fir Fined Je Ko distribute Kaho in

ratio
of contribution .

Cryer • 5)

⑤ es method
tx 4
Same GP ratio
is method Mei hum Yeh Kautehai
Yani
Ki Snabhiproducts Land
assume
Grossmangin=☒eahn
Kaeetehai .

Sale to units
> A

g-amduct.sn
units
11000 → cestock 20
units

Q&a units
↳
* 1,0000 B
Production 2000 units →
Sales

elstow Afro
units
Iss method ke Liye hum gets assume Kautehai Ki

UnitsprodI huehai Salehi

V0
Jitne
agate
units
safe hojaye Toh Jo Mangin ayega .

used use Kaeeke JC Ko distribute Kiya

Jayega .

Step ① Calculate Hypothetical Total

profit
genome
Ctgaeechum
gauge .
Kahle Kisaakeunitsbik
)
Total Sales = AXSP + Bxsp + exsP= I
-
Total FPC (Fpc, -1 Fpczt FP↳) = _

Sedltngepp
-

-
Total
-

Total -
⑤
⑨
Gross profit
GP :/
! aeid•= ④
=

Step ②
A B C Total
Sales value - - - ☆
-
FPC -
-
-
-

selling exp
-
- - - -
.

Gprgit
- -
- - -

Share
of JC JCA JCB Jcc TotalJc
 Product
a -By -

→
Aesa product Lisse hum banana Nahi Choate
the detain V0 Gann Tnodi Valuepale
, gaya awe
bin
tehigaya .

→
Byproductpale
cost nahi ,
Ulta eesse
Jointcost Mei Se minus
legatee
To NRV aati hai Cbse
Kau detehai, awe remaining Hated Jo Ko
-
af
Main products Mei distribute Kaan dete chai .

> ghee @
Flooding
MÑ '
Baeten @
FsafKg
Jointcost -

Byproduct (Buttermilk) MY
_

NRogByR_
◦
-
→

¥hpamuast-2.mu#I:-Exo-O
_
 Naam ka
Sirf
-

By-product MMF
Product is Sold at decentPrice
If By also a ,

and
given profit By Product
we are also on -

Then
Byproduct heated as
is d- mainproduct

Yani iss
•
Case Mei
Byproduct bhi main
product Ki Tanah hi treat
hoga .
 - ation
hard
listing
->
Reuse working
*
Bestachievable
level
Source Table
Amtiodlow
⑳s
800 units Suits Revised
particulars fractual
Standard Actual
Budgetecris standard
dry ⑧ cty ⑧
12200x 4000

-
-

12000
A 5000 ⑩ 4200 11
⑩ 7
B 8000
200x800 ⑳ 6500 21 12200x68
->

- ⑮7
C 2000 30 150029
⑳y8
⑳
oxo
1000 >

10 12200
-

00
-

dard
Actual-geted
out for output

⑰Direct material varioules

l avariance-
st (SOYSR-ACXAR)
② Material price variance=(SR-AR) x AQ
③ Material usage varianc=(SC-A0) xSR

④ Material x variance- (RSC-AC) xSR

⑤
Material Hd variance=(S0-RSC) xSR
usagevariance

-
Yield varianceERSG wauc
steAc
mate eial-uaeuaucecost-b-csdxsR-Aaxd-DP n.ie#V=CSR-
AR)✗A&

Ord Ad)✗SR
atyv
-
=

mixv-RC-n-dxsry.edu
= Once -
Rsd)✗SR

←⑨→→ at

☒v0
☆
+ ⑧
to

t→
MV 1-
 hume
Standardfor Actual Jitni actual
Quantity Produce
Ki hai hum
agar cetni
Quantity
Ka Budget fanate Mehta
toes aesse
Standard for Actual .

Budget made asfses Actual output

Revised Standard
To ☆hi total actual Quantity humne
Quantity
=

less Mihai hum eesse

agarsee Standard ratio
Sahi Budgeted
Mei else Haute toh Kitna Kitna Qty
-

use hona chafe Tna .

RSd=WAdIxItananaud•dhde%%%npnpI
E- Material #-) Valiance

f-
Motion
'dP④ Vandaele Material# variance
+

#→
④ variance + y⑧ variance
 unit

its
1000 Lobourval'aules
- --

Budgeted Standardfortitual A
qual
e
IdeAdaled
-
in

.
Type goouvit Paid has
Hows 0 & -012660
35x40
- x800
1600
Stilled
one
2800
1000
15 E
⑳
Semiskilled Gox Yohns 10 -42660
⑳D 2800
0 1000 10
unskilled 10 You ⑳ E
55 400 x100 40,2660
0 >
1000

-
5
⑳ -

X
--

Labour &
cost
>
v =

CSHYSR-AMR XAR)

-
Ratev =
CER-AR) X Alpad

Efficiency v C SH AHwoked) X SR
= -

Mix v =

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CEH-RSH) SR
Yield v = X

Idletime v- Idle =
YSR hamehaadverse
Time -
 '

kakoueevg.IE?IaceualPautiadayBcddgeted
Soounits

latandakdfaActual Paid Idle worked @ RSH

Honks Hours Hours
@ Hows @
Ak•×£¥µ
Hours
⑧ ⑨ ⑧-⑧
40×40
Y÷ñso 35×40 has 35×2
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- £10 ☒ ☐ ☒
✗ ER AHw✗lDˢ
has 2240

demi 20×40 £8000 30×40 has 30×2 Aflw ✗ BI

skilled ⑨Wu
£8
☒ £8 ☐ ☒ Y 2=9 2240

Atlwx 31
un -

Skilled
10×40
700%00
☒ FG £6
5 ✗ 40hm 542
2 £7
2240
has
☐ -

- tadId
-

A¥_
22⑦
☆ Revised Standard hours Mikan the life helm
tactual Heroes worked Ko StandardCor Bcedgeted
sato Mei
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Labour # Vandana

hallowe Idle Time

Labour Efficiency
r④psEeiana vaaiana
Variance
Is
dabowea⑦ Variance yield
Valliant

daleoueecsstfvaeeiauce-GHXSR-A.
-
( tl/PaidxAR)dal
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> IReoeelRateJ
-
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Labour
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-

)✗sR
( LH Atlwoeyed
cefficiency
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(Rst -

Atlwoepedx SR
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yield Valliant =
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) -
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ulaboceee Vaeeiauces
It
operates exactly life .

Lorence Table
ppaeetialaus Budgeted funeral
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vaeeiaaee
• It

Variable 0117 G⑦ Valliant =

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Valuable 0111 Rate Valliant =

(IR -

)✗ AH
AR

Expenditure
variable 1HEffiu_y@ Variance
• = CQH -
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Cost ✓ =
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volume v = Standardfined Ill

◦
-

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-

• 111

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-
 T.IT#FaEaduaeeiauces
Newtc
Particulars Budgeted Standard gaa%Etu %ftu%
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fined HH BBH 2RBthsI Stl SR SWR AH AR AHXAR

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⑦ Fined0114 Cost Vandana CSHXSR -

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fixed 0111 BudgetedFinedon
Standard -

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Bcolgetedfinedolte ctetlalfinedolt
-

⑤finedon Efficiency

vaeeiaule-CSH-AHXSRLoeeeceI.IO
Budgeted/tours d25y✗§a%we✗qfwfg 20,000 < Cofalityfaeiaie
= =

ReuisedCapaci
Hours
↑ Calendervariance
possible threat 22×10×8 = 1760has
↑ ↑
Actualflours = 22 ✗ 750 =
16,50hours
days Machinehoney
?⃝
⑭ finedor Calendar
Variance Cossible
Hows-Budget) XSR
-

⑭Capacity variance- (A-Budgeted) XSR

C
(Nowdays exually computes capacity variance by)
INI

using fine was of Revised capacity variance.

⑭ Revised Capaly
-

C
Variance Actual-possible
Now C
Hows
SR x

(Aaj Kal ICAI is firmware to

hai fecalculating
Kar Jahi
capacity
variance.
prefern
I
-
Note: Jab hum source Table Lana rahe hote hai,
top Keble Jata hai
prefer Kiya
Hours
wo

use Days
Cagar Hours no
tool
cagar days hi na hol
use units ↳

Cassanie
Budgeted 25 days
↓
Possiblethe
aadays, 1028=

M
Actual 2
days
 Desired

1
of ShutDown
margin
Breakeven
pIN
ratio
point proft level point
⑤

Proft-Volume ratio TR TR knew Delired a business is

·n↓
s Igwe If
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unable to meet
!
profit TC
TC profitlevel.
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Le
even able
FC

①
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& D.PrgetDelied
then business should
BEP Actual Bet shut dow
sales
② Pit, 100 Revelof Sales atwhich
sales we have no
prft-noless Levelofsales which is
-

③arge
in profit, 10 above BEP, we earn
saleseve
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<
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④in ODSAHT Cincusoable

FC
contribution,No cinunits ① frost
(inunit) Cinunits
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in
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moss
a
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see
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=

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unavoidable FC
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Fixed cost xxx

-
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I
peveciation,
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cost t

Cash BEP

on
units)
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⑳
S (in E)

③ F (in E)
PIV ratio

Geertentanginhale
de
sales xxx

-
contribution XXX
ene
-
-
&
PB - EarningBefore Interest& Tax

- Proit after Tax

Agar Kisi question me Jaannum Karapko

deediya, top hume ussere taxes at Karna
haga.
-
 Note :
Need Topic Indifference Point
Petrol Car Electric car

FC-t-ntx-2-l.co,ooo F-G- Int = 1,89000

Deep Fap
VC=
Running = #51km Runningcost = £214m
lost
Cinuwits
Indifference p*Ént=Diffeeuu6i
Daffin VC Efg→=2%@7)
KmsRunniI

PetM6eleEquaetoIndif doint-prefe e@yEqYaeto26.G

WE
Less than Iondiff Point -3 Prefer dower
FC
option hessthan 26,667 =

67 -
Indigo Point
option -9¥ more than 26,667 =
Electric car
MoreThan Indigo Points preferlower
*
option
Cteigheeepluratio)
Indifference
on
point =
Diffeeeu6in Cine)
Diff in Plvsatio
New Topic
-
Factor/Liming
Factor
-> when
because
one de more
factors are in
production
limited
supply,
of which has to stop at a

level, they are called

keyfactors.(limitingfactor)
Bottleneck resource.

hume yet hai

Inline lagana padta
->
pata
Ki kon-kon se produce piye Jaaye
product
au km-kon se productKo ignore Kiya says
taak him total har
manimum ~
profit earn
Sake.

Sp A B C

Sale price - ~
-

VC material El I If
Labour El I (3
Oll If ES SC

contributionpu D A *
Ishis
keyfactor usage =This :This
-

contribution per Eloe E7.5/he Esthe

keyfacts
Rank I # #

See start pell Ranking

using
limited resource as

uptoum possiblefo

possibleof
en mnimum the
 Nature of ast
finedlast Variable cost Semi-variable as
A Iis
fixed on is variable on
* It has some partag
Totalbasis Total basis and
fivedasting
it
in some
-> It changes some partof variable
it.
proportion as outfit
asin
* It is variableon A is fixed
on
peeunit
per unit basis basis
per
unit units AS5
100 3,50,000 3500
cost
units perunitunit perunit
ast 9006,50,000 3250
100 750,000 E50 100 13,00,000 13000
200
pONC
200750,000 [250 =6,000073000 * as
angel S+

chagein units

vcp.u=5000-3,50,000
200-100

④u
E5000 P.M=

FiedtTC-VCPuxunits
mete
350,000-300
 get
Step Sales Budget
Particular Chair Table Bench

sales units - - -

x saleprice xSP, 4 SP2 x SP3

sales value ⑪ Az D3

Elas chair
Reduction
Table
Budget
Bench ↳)sal
sold units - -

+4 stock F9 t I t

opStok184
&
-> - -

Productions -
⑱
⑲ RM Mnsumption Budget
particular Timber
upholstery
chairusage (1000 xlorg) 2 =

x2rg = -

Tableusage - 2
-
Bench e

RM consumed
Dug g
Step RM Purchase Budget
Timber
upholstery
RM consumed
W -
t
↑RM t

op RM
-
-
-

RM purchased - 2

x price 5
x -
E8

&M Purchased Value ⑱ ⑧

S Labour Budget ⑧ 10
8s0
particulars skilled unskilled

Forchair 1000
1000
=5cohe 1000 250 -

is
Fortable 2000 -
For Bench 3000
e
-

Efferin ③
Labour hours required A

I was
20%Howev
productive

Payable Houns Fooohus 9000h

Normal Hous 5000x30 5000y10

overtime Hours
20000) novo
Flexiblepoudgt → when we
dhaeobiedgetfoee
Various oeetfutteoels and
ssotjustfoeoneoutfut
Level .

Got 70% 90T.

tax
Production 601000 70,000 99000 1,09000

FC

VC
changes in Sanremo
FC ddoessnotthaneges