Tax Finance Info: Marginal Costing

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<b><span style="font-size: large;">Marginal Costing - Dani Ki Costing </span></b></div>
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<b><span style="font-size: large;">- CA IPCC Video Lectures</span></b></div>
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Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures | Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures | Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures | Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures<br />
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<span style="font-size: large;"><b>Back to IPCC Video Lecture <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
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<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
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<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IPCC
  Video Lectures<o:p></o:p></span></b></div>
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<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Marginal
  Costing<o:p></o:p></span></b></div>
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<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=9-OYr5pwf1I"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=ylwSXiL2utE"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=DZBsSVGowak"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=ir5-Ngs0WCg"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=hkQo4ni_qyc"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=ln4uVMbAPUg"><span style="color: blue;">Part
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=BqJyjhPehtA"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=gzohDp1pqvc"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=qCvBjBEPOXQ"><span style="color: blue;">Part
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<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=EPMoRFLPDSA"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=5qf1Z1U0FwA"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=yIx95O-VoEg"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=ql1bF6biIIo"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=JA5klLtrhM0"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Cz2fUlQ5248"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=RrCBcVI9yjA"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=VJU54wtH1iY"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
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<br /></div>
</td>
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<span style="font-size: 12pt;">Lecture
  3<o:p></o:p></span></div>
</td>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=fIaLTGO51fM"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 26;">
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<br /></div>
</td>
  <td nowrap="" style="background: #EAF1DD; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=XzaoAamBYgo"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=49-w6b4r0Kk"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 28;">
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=0yBrvoAC6Ec"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 29;">
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=2_byyjujNqY"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 30;">
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=SzQMRHF0qDs"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 31;">
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=YYmbWLdmkwo"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 32;">
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<br /></div>
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<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
</td>
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</tbody></table>
</div>
<br />
<div style="text-align: center;">
<b><span style="font-size: large;">Back to IPCC Video Lecture </span><a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html" style="font-size: x-large;">Index</a></b></div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b><u>Marginal Costing</u></b></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Marginal Cost is change in the cost due to change in the volume of
output. In simple words marginal cost is increase in variable cost on increase
of unit of output as compared to the basic units. Variable cost is calculated
by aggregating the costs of direct material, Direct Labor, Direct Expenses and
Variable Overheard. Marginal cost can be calculated for a single article, a
batch, an order or stage of product. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">While calculating marginal cost, all the cost elements are
classified into fixed and variable cost. The profitability in case of marginal
costing is determined with reference to their contribution margin. Marginal
costing is a common method and not a distinct method. Marginal costing
ascertains costs on the basis of the nature of the cost. Marginal Costing is
helpful in decision making process.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">In marginal costing, marginal cost remains constant per unit of
output while the fixed cost is fixed for a period. Thus marginal costing is a
simplified pricing policy. Marginal costing is of great significance in showing
the realistic profit. It also helps to take the decision regarding how much
quantity should be produced so that the cost comes to minimum and the profit
derived comes to maximum. It helps in bringing more control over expenditure. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Inspite of such advantages, Marginal costing technique has certain
limitations of it. To calculate marginal cost, it is necessary to classify cost
as fixed and variable but it is very difficult to classify the same. Marginal
costing is based on estimations but many a times it may happen that, nature of
certain costs are unidentifiable. In such a case the marginal costing so
estimated becomes unrealistic. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</div>

Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures

Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures Marginal Costing - Dani Ki Costing - CA IPCC Video Lectures | Marginal Co...

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