LETTER OF TRANSMITTAL

10 December, 2016

Md. Abdus Salam
Assistant Professor
Department of Accounting
Kabi Nazrul Govt. College, Dhaka.

Subject: Submission of the term paper.

Sir,
I would like to inform you that I have completed my internship report on the topic
“Importance of Variable Costing for External Reporting”. I have collected information from
all available sources in the most realistic and professional way.
In writing this term paper, I have followed the instructions of my organization while at the
same time consulting with my academic supervisor. I have endeavored to the utmost potential
and limited constraints to project the report as reflective as possible. I earnestly hope that this
report will meet your specification. If would be delighted for me to furnish you with any
clarification if required.

Sincerely yours,

_______________________
Abhijit Kumar Saha
MBA Final Year
Class Roll: 8275
NU Registration: 13325114182
Session: 2013-2014
Department of Accounting
Kabi Nazrul Govt. College, Dhaka.

1

I wish his success in all his future endeavors. Major in Accounting is a regular student of MBA Program. College. Session: 2013-2014. Dhaka under the National University of Bangladesh. He has completed term paper on selected topic at Department of Accounting under my supervision which is a fulfillment of partial requirement of obtaining MBA Degree. College. bearing Class Roll: 8275. 2 . _________________________ Md. Department of Business Administration. Abdus Salam Assistant Professor Department of Accounting Kabi Nazrul Govt. CERTIFICATE OF THE SUPERVISOR This is to certify that. Dhaka. Kabi Nazrul Govt. NU Registration: 13325114182. Abhijit Kumar Saha.

___________________________ Abhijit Kumar Saha MBA Final Year Class Roll: 8275 NU Registration: 13325114182 Session: 2013-2014 Department of Accounting Kabi Nazrul Govt. Dhaka. Dhaka under National University of Bangladesh for the degree of Master of Business Administration. 3 . I also declare that this paper is original work and prepared for academic purpose which is a part of MBA final and the paper may not be used in actual field of cost accounting. STUDENT’S DECLARATION I do hereby declare that this term paper “Importance of Variable Costing for External Reporting” submitted by me to Kabi Nazrul Govt. College. College.

I would like to thank our honorable academic supervisor Md. Kabi Nazrul Govt. especially those who took the time to share their thoughtful guidance and suggestions to improve the term paper. College. Department of Accounting. 4 . my classmates and my group members those who are provided me a lot of data to complete this term paper properly. I am thankful for his continuous support. Assistant Professor. Then I would like to express my gratitude to librarian. Abdus Salam. ACKNOWLEDGEMENT The successful accomplishment of the term paper is the outcome of the contribution and involvement of a number of people. There are some special people who can’t go without mention. Dhaka. supervisions and suggestions which are much more helpful for completion of this term paper. First of all.

journals. At the end chapter five has focused the major findings and conclusion of the term paper. product costs for decision making. evaluating product profitability. The chapter three has focused product costing methods applied for decision making by the administration as contained with product costs. rationale of the study. origin of the study. limitations of the study. In chapter two the study has included relevant literature review from different books. methodology of the study. Chapter four discussed the effectiveness of variable costing to external reporting. Where I have tried to focus the importance of variable costing for external reporting of any company. In First chapter has contained background of the study. 5 . Executive Summary The term paper on “Importance of Variable Costing for External Reporting” has segmented into five chapter. articles and company analysis. estimating material cost for products. objectives of the study. product costs for external reporting.

Table of Contents Chapter Particulars Page No.1 Background of the Study 02 1.1 Findings 26 Findings and Conclusion 5.4 Objectives of the Study 03 Introduction 1. Letter of Transmittal I Certificate of the Supervisor II Student’s Declaration III Acknowledgement III Executive Summary IV 1.3 Estimating Material Cost for 05 Chapter Three Products 3.4 Product Costs for External Reporting 07 Product Cost and 3.2 Conclusion 29 References 30 6 .1 Product Costs 05 3.2 Origin of the Study 02 1.6 Limitations of the Study 03 Chapter Two Literature Review 04 3.3 Rationale of the Study 02 Chapter One 1.5 Evaluating Product Profitability 10 Decision Making Chapter Four 4.5 Methodology of the Study 03 1.1 Effectiveness of Variable Costing to 12 External Reporting Inventory – An Absorbing Problem Chapter Five 5.2 Product Costs for Decision Making 05 3.

Dhaka. Dhaka Term Paper On Importance of Variable Costing for External Reporting Submitted to Md. Abdus Salam Assistant Professor Department of Accounting Kabi Nazrul Govt. College. Date of Submission: __________________________ 7 . Dhaka. College.Kabi Nazrul Govt. College. Submitted by Prasenzit Sarker MBA Final Year Class Roll: 8276 NU Registration: 13325114250 Session: 2013-2014 Department of Accounting Kabi Nazrul Govt.

In writing this term paper. Subject: Submission of the term paper. Dhaka. College. 8 . _______________________ Prasenzit Sarker MBA Final Year Class Roll: 8276 NU Registration: 13325114250 Session: 2013-2014 Department of Accounting Kabi Nazrul Govt. I have collected information from all available sources in the most realistic and professional way. Sir. I have followed the instructions of my organization while at the same time consulting with my academic supervisor. I earnestly hope that this report will meet your specification. I would like to inform you that I have completed my internship report on the topic “Importance of Variable Costing for External Reporting”. Abdus Salam Assistant Professor Department of Accounting Kabi Nazrul Govt. 2016 Md. Dhaka. If would be delighted for me to furnish you with any clarification if required. LETTER OF TRANSMITTAL 10 December. Sincerely yours. I have endeavored to the utmost potential and limited constraints to project the report as reflective as possible. College.

Department of Business Administration. Prasenzit Sarker. NU Registration: 13325114250. Session: 2013-2014. Dhaka under the National University of Bangladesh. _________________________ Md. Kabi Nazrul Govt. Major in Accounting is a regular student of MBA Program. College. bearing Class Roll: 8276. Dhaka. I wish his success in all his future endeavors. He has completed term paper on selected topic at Department of Accounting under my supervision which is a fulfillment of partial requirement of obtaining MBA Degree. 9 . College. Abdus Salam Assistant Professor Department of Accounting Kabi Nazrul Govt. CERTIFICATE OF THE SUPERVISOR This is to certify that.

___________________________ Prasenzit Sarker MBA Final Year Class Roll: 8276 NU Registration: 13325114250 Session: 2013-2014 Department of Accounting Kabi Nazrul Govt. Dhaka under National University of Bangladesh for the degree of Master of Business Administration. College. 10 . I also declare that this paper is original work and prepared for academic purpose which is a part of MBA final and the paper may not be used in actual field of cost accounting. STUDENT’S DECLARATION I do hereby declare that this term paper “Importance of Variable Costing for External Reporting” submitted by me to Kabi Nazrul Govt. Dhaka. College.

I would like to thank our honorable academic supervisor Md. supervisions and suggestions which are much more helpful for completion of this term paper. Dhaka. First of all. There are some special people who can’t go without mention. 11 . Assistant Professor. I am thankful for his continuous support. my classmates and my group members those who are provided me a lot of data to complete this term paper properly. Then I would like to express my gratitude to librarian. Kabi Nazrul Govt. ACKNOWLEDGEMENT The successful accomplishment of the term paper is the outcome of the contribution and involvement of a number of people. especially those who took the time to share their thoughtful guidance and suggestions to improve the term paper. Abdus Salam. College. Department of Accounting.

In chapter two the study has included relevant literature review from different books. limitations of the study. Where I have tried to focus the importance of variable costing for external reporting of any company. evaluating product profitability. estimating material cost for products. In First chapter has contained background of the study. objectives of the study. Executive Summary The term paper on “Importance of Variable Costing for External Reporting” has segmented into five chapter. rationale of the study. origin of the study. product costs for decision making. At the end chapter five has focused the major findings and conclusion of the term paper. journals. product costs for external reporting. Chapter four discussed the effectiveness of variable costing to external reporting. methodology of the study. 12 . articles and company analysis. The chapter three has focused product costing methods applied for decision making by the administration as contained with product costs.

1 Product Costs 05 3. Letter of Transmittal I Certificate of the Supervisor II Acknowledgement III Executive Summary IV 1.5 Methodology of the Study 03 1.1 Effectiveness of Variable Costing to 12 External Reporting Inventory – An Absorbing Problem Chapter Five 5.5 Evaluating Product Profitability 10 Decision Making Chapter Four 4.3 Estimating Material Cost for 05 Chapter Three Products 3.4 Objectives of the Study 03 Introduction 1.2 Product Costs for Decision Making 05 3.2 Origin of the Study 02 1.6 Limitations of the Study 03 Chapter Two Literature Review 04 3.4 Product Costs for External Reporting 07 Product Cost and 3.1 Background of the Study 02 1.3 Rationale of the Study 02 Chapter One 1. Table of Contents Chapter Particulars Page No.1 Findings 26 Findings and Conclusion 5.2 Conclusion 29 References 30 13 .

Date of Submission : __________________________ 14 . Submitted by Abhijit Kumar Saha MBA Final Year Class Roll: 8275 NU Registration: 13325114182 Session: 2013-2014 Department of Accounting Kabi Nazrul Govt. College. Dhaka. Dhaka. Dhaka Term Paper On Importance of Variable Costing for External Reporting Submitted to Md.Kabi Nazrul Govt. College. College. Abdus Salam Assistant Professor Department of Accounting Kabi Nazrul Govt.

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