Learning Curve – Dani Ki Costing – CA Final Video Lectures

Learning Curve – Dani Ki Costing – CA Final Video Lectures

Learning Curve – Dani Ki Costing – CA Final Video Lectures | Learning Curve – Dani Ki Costing – CA Final Video Lectures | Learning Curve – Dani Ki Costing – CA Final Video Lectures

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Dani Ki Costing
Final Video Lectures
Learning Curve
Lecture 1

Lecture 2
The End

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Overview on Learning Curve

Learning curve in simple words is numerical calculation of increase in efficiency and productivity of the worker. This increased efficiency and productivity of the worker ultimately reduces the cost of production. Learning curve is also known as Experience Curve, Improvement Curve and Progress Curve. The experience says that the decreasing cost on each successive unit production will be in a decreasing trend. Learning curve relationship is denoted mathematically in equation format as follows:
                                                Y = axb
                                                                Y = Average time per unit of X units
                                                                A = Time required for first unit

sp;                                       X = Cumulative number of units produced

                                                                b = Learning Coefficient.
Learning curve is used by the management in analyzing cost – volume profit relationships, budgeting and profit planning, pricing decision making and setting standards in learning phase. Learning curve effect can be known from learning curve ratio which can be calculated as follows:
Learning Curve Ratio =   Average labour cost of first 2N Units
                                                Average labour cost of first N units

Learning Curve effect helps to predict labour cost in advance when a new product or process is in initial stage as the effect of learning pattern is so regular that helps to derive uniform at rate of decline. Learning curve proves to be beneficial for detecting and correcting design bugs, decrease in labour and material cost, and many more areas. It is also useful in developing tooling methods. Along with the benefits it also carries certain limitations such as it is of no use when the date collected is invalid, also all the activities of the unit may not be subject to learning curve i.e. it may apply to some of the workers only.


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  1. sir, the videos are private

    1. The reason behind to remove it from YouTube is that we get some nonsense comments that these lectures are old from 2013 and now the syllabus is changed and all. Yes, it is from 2013 and there isn’t any change in syllabus. The lectures are on YouTube from 2013. It is almost 3 years. Meanwhile, many disgusting comments have been faced by Danisir and the Coppergate Edu.

      Due to that the owner company “Coppergate Educare” who reserve the right to sell these videos have decided to NOT to allow videos, free now onwards.

      This YouTube Channel is not owned by Coppergate Educare or anyone else, I am a student like all of you. I (Dhaval Jatiya owner of the channel) have uploaded (with a permission) all these lectures voluntarily because I am also a CA student and I know these lectures are worthful. I have spent lots of time to upload this videos. So that all the CA Student can learn from free lectures. And Sorry for the late reply. I was unable to spend some time to answer you comments from Youtube, Website and FB Page. But now onwards I will be available for you. You can contact me on FB Page (https://www.facebook.com/TaxFinanceInfo). I will do my best to help all of you for the exam. I will answer any of the questions as soon as possible.

  2. Sir please add the videos. We are extremely sorry for comments passed by person. We apologise on their behalf.

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