Operating Costing – Dani Ki Costing – CA IPCC Video Lectures


Operating Costing – Dani Ki Costing – CA IPCC Video Lectures

Operating Costing – Dani Ki Costing – CA IPCC Video Lectures | Operating Costing – Dani Ki Costing – CA IPCC Video Lectures | Operating Costing – Dani Ki Costing – CA IPCC Video Lectures | Operating Costing – Dani Ki Costing – CA IPCC Video Lectures | Operating Costing – Dani Ki Costing – CA IPCC Video Lectures

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Dani Ki Costing
IPCC Video Lectures
Operating Costing
Lecture 1
Lecture 2

Lecture 3
The End

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Operating Costing

The cost incurred for carrying out any operation is regarded as Operating Costing. The operation is nothing but provision of service. Technique of operating costing is required by the organizations that are engaged in providing services. Such as provider of transportation service has to carry out the costing of passenger kilometer or quintal kilometers or any other unit of which the tran

sportation is made.

All the costs in operating costing are calculated on periodical basis and are accumulated for the same period. The operating costs for such period are classified under the heads of Fixed or standing cost, variable cost or running charges and semi – variable cost or maintenance cost. It is a very tough job to decide the nature of the expense and classify as per the given options.
Proper care is to be taken while presenting the cost of depreciation and interest. In case of depreciation, if it is related to effluxion of time, it should be treated as fixed and vice versa in other case. In operating costing, to find put the cost per unit of service provided can be derived by dividing the total cost for the relevant period by total units of service provided for that period.

Operating costing is a way to provide benefits to the service sector. It facilitates the cost control techniques as cost of input service and material if any can be gathered by preparing the cost sheet for operating costing. This helps management in taking decisions regarding continuance or discontinuance of service and other related matters.


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