Operating Costing - Dani Ki Costing - CA IPCC Video Lectures
Operating Costing - Dani Ki Costing - CA IPCC Video Lectures | Operating Costing - Dani Ki Costing - CA IPCC Video Lectures | Operating Costing - Dani Ki Costing - CA IPCC Video Lectures | Operating Costing - Dani Ki Costing - CA IPCC Video Lectures | Operating Costing - Dani Ki Costing - CA IPCC Video Lectures
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Operating
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Operating Costing
The cost incurred for carrying out any operation is regarded as
Operating Costing. The operation is nothing but provision of service. Technique
of operating costing is required by the organizations that are engaged in
providing services. Such as provider of transportation service has to carry out
the costing of passenger kilometer or quintal kilometers or any other unit of
which the transportation is made.
All the costs in operating costing are calculated on periodical
basis and are accumulated for the same period. The operating costs for such
period are classified under the heads of Fixed or standing cost, variable cost
or running charges and semi – variable cost or maintenance cost. It is a very
tough job to decide the nature of the expense and classify as per the given
options.
Proper care is to be taken while presenting the cost of depreciation
and interest. In case of depreciation, if it is related to effluxion of time,
it should be treated as fixed and vice versa in other case. In operating
costing, to find put the cost per unit of service provided can be derived by
dividing the total cost for the relevant period by total units of service
provided for that period.
Operating costing is a way to provide benefits to the service
sector. It facilitates the cost control techniques as cost of input service and
material if any can be gathered by preparing the cost sheet for operating
costing. This helps management in taking decisions regarding continuance or
discontinuance of service and other related matters.
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