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A"rrr^lD fi/slD
Marginal Costing
L
Sales-VC=FC+Profit
Contribution
Sales - VC
Profit +
(Piofit = EB|T)
FC
Contribution
Sales
Change in Profit
Change in Sales
Change in Contribution
LOO%- VC Ratio
Change in Sales
(PV%+VCTo=tOO%ot Sales)
Total Revenue
FC
FC
Note:
At
BEP,
Margin Of Safety
Profit
Margin Of Safety(Quantity)
Indifference Point / Cost Break Even
Point
Profit
(ln Rupees)
Difference in
(ln Rupees)
Difference
(ln Quantity)
(ln Quantity)
Difference
= Total Cost
PV Ratio
Contribution p.u
Total Contribution
I PV Ratio
/ Contribution
p.u
I Difference
in FC / Difference
in FC / Difference
in FC / Difference
Difference
FC
in VCR
in
PVR
in VC p.u
in Contribution p.u
(ln Rupees)
Avoidable
Avoidable
(ln Quantity)
Avoidable FC
Total
Contribution
Profit +
Sales(ln Rupees)
Contribution
Profit
Contribution -
FC
/ PV Ratio
FC / Contribution
FC
- Min Unavoidable
p.u
FC
OTHERS
FC
PV Ratio
FC
* PVR
Contribution
Sales
Total VC / VCR
MOS
Note:
* PVR
Notes:
t
2
Point of lndifference
3
FC
FC
Standard Costing
Cost Variances
+
Material
Labour
J-------------f
t-------------1
Price
Usage
Rate
Overheads
Variable
Efficiency
Fixed
J-=---}
Mix
J----------t
Sub- Gang ldle Time
Sub-Usage
-Efficiency
Budget/
Expenditure
Yield
Efficiency
Expenditure
Volume
Calander Capacity
Efficiency
Material Variances:
1.
Standard Cost
2.
3.
4.
Material Mix
Variance
=
=
5.
MaterialYield
Variance
differs)
Actual Cost
Std. Price of Std. Mix (Total Std. Qty. - Total Actual Qty.)
Standard Cost - (RctualQty. x Std. Price of Std. Mix)
Standard Yield)
Standard Cost
7.
8.
Standard yield)
Labour Variances:
l-. Labour Cost
Variance
Standard Cost
2. Labour
Variance
=
=
Rate
3. Labour Efficiency
Variance =
Variance
4'
Labour Gang
5'
Laboursub-Efficiency Variance
6. ldle Time
Variance
Va
riable Overhead
Va
2.
3.
Actual Cost
=
=
=
=
=
=
Std. Rate
ldle Time
Gang
Gang
/ Total
riances:
Variance
ActualVariable o/hs
Actual Rate)
[-StO.
L
=
Budgeted Variable
for Budgeted
O/hs
Hrs.
Hrr. forActuat
Output
- nctual
Actual Hrs.
Hrs.
Variance
2.
3.
Variance
BudBeted Overheads
Variance =
4. Capacity Variance
Rate/
5. Efficiency
Variance =
6'
Variance =
Calander
Hr.
f-nctuat
Hrs.
Budgetedjl
Actual Overheads
Rate/
f-nctual Hrs.
Budgeted
Hrsl
[_Capacity
Capacity
Actual Hrs.)
Budgeted Hrs.)
Sales Variances
Sales Price
Sales Volume
Sales Mix
Variance
Variance
Variance
Sales Margin
Sales Margin
Sales Margin
Price Variance
Volume Variance
Sales
Margin
Quantity
Sales Margin
Variance
Mix Variance
1.
2.
3.
Actual Sales
4.
Actual Margin
5.
6.
7.
8.
9.
Variance
Variance
Variance
Budgeted Sales
- Budgeted
Margin
Budgeted Margin)
Per Unit
Budgeted Units)
Total Budgeted)
of
Qty.
Sold
of
Mix
!|ctual
per unit
I
ety.
- Budgeted fvrargin'l
of
per unit
Budgeted
Mix
at
a
Market Share