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Marginal Costing (सीमान्त लागत)

1. Meaning of Marginal Costing (सीमान्त लागत निर्धारण से आशय):-

  • The changes in total due to production of an additional unit are known as Marginal Cost. (एक अतिरिक्त इकाई के उत्पादन से कल लागत में होने वाले परिवर्तनों को ही सीमान्त लागत निर्धारण कहते हैं।)
  • In other words, Marginal Cost is also known as Variable cost. (अन्य शब्दों में, सीमान्त लागत को परिवर्तनशील लागत भी कहते हैं।)

2. Meaning of Cost-Volume-Profit Analysis (लागत-मात्रा-लाभ विश्लेषण से आशय):-

Income Statement (under CVP Analysis)
Particular Amount
Sales XXX
Less :- Variable Cost XXX
Contribution XXX
Less :- Fixed Cost XXX
Profit XXX

3. P/V Ratio or Profit Volume Ratio or Contribution Ratio or Gross Margin Ratio:-

P/V Ratio = Contribution X 100
P/V Ratio = Sales - Variable Cost X 100
P/V Ratio = 1 - Variable Cost
4. If two or more years information are given then P/V Ratio will be determine on the basis of following formula:-
P/V Ratio = Change in Profit X 100
Change in Sales

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