Transportation – Dani Ki Costing – CA Final Video Lectures

Transportation – Dani Ki Costing – CA Final Video Lectures

Transportation – Dani Ki Costing – CA Final Video Lectures | Transportation – Dani Ki Costing – CA Final Video Lectures | Transportation – Dani Ki Costing – CA Final Video Lectures

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Dani Ki Costing
Final Video Lectures
Lecture 1

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Lecture 3

Lecture 4

Lecture 5
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Transportation Problem
Transportation Problem helps in detecting the route at which the transportation cost comes to minimum. The transportation pattern is decided by solving transportation problems. To solve transportation problems, linear equations are used. In solving the transportation problem the first step is to find out the Initial Basic Feasible Solution. Different methods are used to find out the Initial Basic Feasible Solution. Initial Basic Feasible Solution is found out by allocation in rows and columns by apportioning most possible to the first cell and then proceeding further to the following cell till the quantity in the raw is finished. Let us have a precise look at some of the methods of finding the Initial Basic Feasible Solution:
  • North-West corner Rule: In this method, first allocation is made from the cell in the upper left corner.
  • The Least cost method: In the least cost method, the cell with lowest cost is first selected and the maximum allocation possible is made.
  • Vogel’s Approximation Method (VAM): The Vogel’s Method is considered as best of all. The least and next least costs are considered in this method.
After finding the Initial Basic Feasible Solution, Optimality test is to be conducted. It is the test to check whether the Initial Basic Feasible Solution found is optimal or not. If the same is not optimal then the transportation problem is unbalanced. Balance of the Initial Basic Feasible Solution is calculated the formula m+n-1, where ‘m’ stands for number of rows and ‘n’ stand for number of columns. Number of allocations must be equal to the figure derived by the given formula.

In case when the Initial Basic Feasible Solution is not optimal or the problem is imbalanced then Degeneracy is created. To solve such problems with degeneracy, the infinitesimally ‘e’ is allocated to make the problem balanced. The reason behind solving such transportation problems is to select the best transportation path and which will be profitable to company as it will incur least cost amongst all other paths. 


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  1. Sir, you have deleted your all video from youtube

    1. @Bhavik: They are not deleted. Now all the videos are public. You can watch them online.

  2. I think videos have been made private..i am not able to access or view them.I thought that they R always available in Youtube.

    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 ( I will do my best to help all of you for the exam. I will answer any of the questions as soon as possible.

      1. Thank you.. for making time to reply ….
        I am from south, I was learning from these videos provided , As of my position I cannot afford to buy them, Can you please show me the way how I can access those would be a great help.. please…..

        1. Hi Swetha, I know it is a big prob. for most of the students. But it is company’s policy. I will be here for any other help whatever and whenever possible for me.

          1. But you just said you are a student like any of us. So i dont get what it has to do with the company policy. There are various sources you can help us. Please do the best you can. We would have bought the lectures if we could or if we came to know about them earlier. I have paid heavy fees in 2 of the prestigious class in my city and yet was not as satisfied as with dani sir’s lectures. Rather now i refer dani sir to any one i see. I am ready to be any use to you. Just help me clear my exams. My family needs my income.
            You can reach me at or +91 8000 652 692

  3. Same here, please give access for those like us who are valuing those videos.don’t make us scape goats for their actions. who don’t need them anymore r not suffering we who need r suffering…dani sir please think of us..sir..please give mail is

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