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Standard Costing Complete Formula Sheet For CA Exam

Standard Costing Complete Formula Sheet For CA Exam

Standard Costing Complete Formula Sheet For CA Exam –  This Pdf file contains Standard Costing Complete Formula Sheet For CA Exam by Urvashi D. Maharshi. A standard, as the term is usually used in management accounting, is a budgeted amount for a single unit of output. A standard cost for one unit of output is the budgeted production cost for that unit. Standard costs are calculated using engineering estimates of standard quantities of inputs, and budgeted prices of those inputs. For example, for an apparel manufacturer, standard quantities of inputs are required yards of fabric per jean and required hours of sewing operator labor per jean. Budgeted prices for those inputs are the budgeted cost per yard of fabric and the budgeted labor wage rate.

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Types of cost accounting

The following are different cost accounting approaches:
*Standard cost accounting
*Lean accounting
*Activity-based costing
*Resource consumption accounting
*Throughput accounting
*Life cycle costing
*Environmental accounting
*Target costing

Elements of cost

Basic cost elements are:

*Raw materials
*Labor
*expenses/overhead
*Material (Material is a very important part of business)
Direct material/Indirect material
*Labor
Direct labor/Indirect labor
*Overhead (Variable/Fixed)
.Production or works overheads
.Administration overheads
.Selling overheads
.Distribution overheads
.Maintenance & Repair
.Supplies
.Utilities
.Other Variable Expenses
.Salaries
.Occupancy (Rent)
.Depreciation
.Other Fixed Expenses

Click Here to Download Standard Costing Complete Formula Sheet For CA Exam

Standard Costing Complete Formula Sheet

Standard Costing Complete Formula Sheet

Standard Costing Complete Formula Sheet For CA Exam

Standard Costing Complete Formula Sheet

Standard Costing Complete Formula Sheet

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