Costing Primer
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Basics of Costing
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Costing Primer
- 1. AN INTRODUCTION TO COSTING & PRICING PRIMER ON COSTING
- 5. FIXED COST IS VARIABLE VARIABLE COST IS FIXED COMMENT!!!!! PRIMER ON COSTING
- 6. BREAK-EVEN ANALYSIS FC TC VC BEP MS COSTS / REVENUES NO. OF UNITS PRODUCED / SOLD X Y REV PRIMER ON COSTING
- 8. BREAK-EVEN ANALYSIS PRIMER ON COSTING BREAK EVEN = FIXED COSTS SELLING PRICE - VARIABLE COST
- 11. CONTRIBUTION SELLING PRICE - VARIABLE COST/ UNIT CONTRIBUTION - FIXED COST/ UNIT PROFIT/ UNIT PRIMER ON COSTING
- 12. The following information is available about ABC International Selling price per Unit = Rs.20/- Variable cost per Unit= Rs.12/- Total Fixed Costs = Rs. 560,000/- a) What is the Break Even output ? b) What is the Profit earned when the output is 100,000 units ? c) What is the break even sales in rupees ? BREAK EVEN ANALYSIS EXAMPLE PRIMER ON COSTING
- 13. BREAK EVEN ANALYSIS SOLUTION BREAK EVEN OUTPUT = FC / (SP - VC) = 560,000 / (20-12) = 70,000 UNITS PROFIT AT 100,000 = Q (P - V) - F = (100,000 (20-12)) - 560,000 = Rs.240,000/- BREAK EVN SALES = BEQ * P = 70,000 * 20 = Rs.1,400,000 PRIMER ON COSTING
- 19. OPERATING LEVERAGE PRIMER ON COSTING FC TC VC COSTS / REVENUES NO. OF UNITS REV 0 100 200 300 400 500 100 200 300 400 500
- 20. OPERATING LEVERAGE FC = 80 (APPROX) ; VC = 4 (APPROX) BREAK EVEN AT 200 UNITS PRIMER ON COSTING
- 21. OPERATING LEVERAGE PRIMER ON COSTING FC TC VC COSTS / REVENUES NO. OF UNITS REV 0 100 200 300 400 500 100 200 300 400 500
- 22. OPERATING LEVERAGE FC = 100 (APPROX) ; VC = 8 (APPROX) BREAK EVEN AT 120 UNITS PRIMER ON COSTING
- 25. INTER-RELATIONSHIPS PRIMER ON COSTING
- 27. BASED ON FUNCTIONALITY PRIMER ON COSTING DIRECT LABOUR DIRECT MATERIALS DIRECT EXPENSES PRIME COST PRODUCTION OVERHEADS WORKS COST SELLING AND DISTRIBUTION OVERHEADS ADMINISTRATIVE OVERHEADS COST OF PRODUCTION COST OF GOODS SOLD PROFIT SELLING PRICE
- 30. PRICING CONCEPTS ART ZONE COST OF PRODUCTION CUSTOMERS’ LIMIT ECONOMIC CONDITIONS COMPETITORS’ PRICES LOSS LEADER PREMIUM NEW SEGMENT FOOL HARDY PRIMER ON COSTING
- 31. PRICING CONCEPTS PRIMER ON COSTING PERCEIVED VALUE COST PREMIUM VALUE FOR MONEY ECONOMY OVER PRICED
- 34. PRICING CONCEPTS 2. BREAK EVEN / TARGET PROFIT PRICING PRIMER ON COSTING
- 36. PRICING STRATEGIES 1. MARKET SKIMMING 2. MARKET PENETRATION 3. PRODUCT LINE 4. OPTIONAL PRODUCT 5. CAPTIVE PRODUCT 6. BY PRODUCT 7. PRODUCT BUNDLING 8. DISCOUNT AND ALLOWANCE cash, quantity, functional, seasonal discounts trade in, promotional allowances 9. SEGMENTED customer, product form, location, time 10. PSYCHOLOGICAL 11. PROMOTIONAL 12. GEOGRAPHIC fob, uniform, zone, basing point, freight absorption 13. INTERNATIONAL 14. BUS STATION PRIMER ON COSTING
- 37. THANK YOU PRIMER ON COSTING