MARGINAL COSTING mcq formula cs cost


Posted on 10-05-2016        By ADMIN

MARGINAL COSTING mcq formula cs cost cs executive cost and management mcq 1) Sales = Total cost + Profit = Variable cost + Fixed cost + Profit 2) Total Cost = Variable cost + Fixed cost 3) Variable cost = It changes directly in proportion with volume 4) Variable cost Ratio = {Variable cost / Sales} * 100 5) Sales – Variable cost = Fixed cost + Profit 6) Contribution = Sales * P/V Ratio 7) Profit Volume Ratio [P/V Ratio]:- • {Contribution / Sales} * 100 • {Contribution per unit / Sales per unit} * 100 • {Change in profit / Change in sales} * 100 • {Change in contribution / Change in sales} * 100 8) Break Even Point [BEP]:- • Fixed cost / Contribution per unit [in units] • Fixed cost / P/V Ratio [in value] (or) Fixed Cost * Sales value per unit (Sales – Variable cost per unit) 9) Margin of safety [MOP] • Actual sales – Break even sales • Net profit / P/V Ratio • Profit / Contribution per unit [In units] 10) Sales unit at Desired profit = {Fixed cost + Desired profit} / Cont. per unit 11) Sales value for Desired Profit = {Fixed cost + Desired profit} / P/V Ratio 12) At BEP Contribution = Fixed cost 13) Variable cost Ratio = Change in total cost * 100 Change in total sales 14) Indifference Point = Point at which two Product sales result in same amount of profit


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