Unit Costing

Gourav Vallabh
XLRI
Jamshedpur
Unit Costing Method/Cost Sheet
It is suitable where only one product or a
few grades of the same product involving
a single process or operation is produced.
No much-detailed analysis of Expenses as
only Single product is produced.
 Cost Sheet
Cost sheet is a statement, which provides
for the assembly of the estimated cost in
respect of a cost center or cost unit. It may
be prepared on the basis of actual
expenditure incurred or it may be prepared
on the basis of estimated expenditure.
PROFORMA COST SHEET