ha a cowtibukouSal.

AA Compamyy
9F maimtaini a Mos al
ratno 4o.

2oy. 9t i an mia tixed eopt u

20
takhs . Clcula it
R 2
Breakeven Calu
MOs
T>tal salu
iv) Ttel vamabl costi
Pret
O Beat evem salw
Mo 20,
BEP FC FC 2 4 lakha
Pv reto

BEP 2 Lakhs
6oLakhs
bY.
O' m
MOS= o". Salus.

Salen B»eak Saly

MOS Aclue -
un

Let hctLa Salus be'x.

dof, X 6o lakhs

s = o Lakhs

75 lakhs
MOS 5 akhs
ni Tota Sals 75 lakhs

w) 1otal vaiabl Costs

Sals-VC

as Cakhs -VC
uo.
1slakns

Vc =
us takhs

PcPdtit
Sas

2-4 Lakha tPoi

o.
7S Cakls

it 6 Lakhho

m mamuactunm
Atackouy erig agtd
plastie buekeb uwovkuug at uo').
bu ckes
produ cts 10,000
Capacity md
Omnum

Th pesent Cost breae up

Rs 10
u eket úgiven below : Malema
labowrRi.3, and Ovehiad s.5 (6o/Hxed)
Tht sullu ug u per bekot to Rs 20o
 towonk tha tackoy a
a
deetded
9i
petalls by3y.
50. Capaity, selling
mna Pmce fals
pice felly by
b
A
At 90. Capaeiky ,the
by a himilan Gal!
accompamied
55). o

bmatial
pices

Requiud to Calculati oht at 50. and

Qmd BEPs
0y. capa citrs

SPu R20 oy.CapUCiy z loooo0

s
buckely
MaLmal Re lo P.a

Labon Rs 3

Ovuheads =
ud d oveuhnads -3 3 oo00

Vaiake dveneads : u

Locts 4
V a a ble Rs + Ru 10 t

Conti butuon RA 5
Perumt
Case- A 50 Capaci 12 Soo budkeg

Selli prtce =
Rs.0 -
3 .
Rs 9.
Cont aibubidn2 19 IS
44 12so0

44
2.6 sy.
19.4
Pt Contnbtou-FC
550o0- 300O0
Potit. T2Sboo

BEP 3o,660 6918 unik

I.32,a 70
Coy Af S 90|. CaPaula =
22s00 bu ckeh p.aa

19
Mamad= R& l0 -

C/, =
Rs 9S
ve
9.s +2 t3 |4'S
Conrbutwn
per i t
4 x R2 coD
Rs-101 sD
23 6 8
1
Fe 3 0 00

7I, 2 sD
 BEP 30000 6666 unt

BeP ( ) = 6666 x 19
76,65y

CompaA amd Compa B both ww.duw h

Same man agemint make Ond sel t e

sam tyre-o poduct The budgud pmjit

Omd o4 accoud for tha
eaw ending 2017
2017
PAovide tolloway inbor matco
B
Salw 3,0000o 3,00, 000
us Vamable cestr a,uo,000
Rxed Co 30,o00 70,000

30,000 30, 000

You an equid to Calculal

Break eve Poin ev ach Compam

Catculat souly voluma at hih rach
oy t
O too (empamias oilN make
pro
ob s10,o00
Stat Com panuy in uke to
an
rmaw n Condi troms
oy heaY dumand low
damamd bo h
pmoduett.
Compoy A

Sals = 3, bD,o00

v
PC T30,0o
Potit 30, o00

Contibuton= Fc + Protif
6oooo
Pvrab - 60, 000 20!
3,00,ood

Bef FC
PVrtu 20
BEP@) ()So,oo0
Cempa B
3,0d0

2,00,0od
VC
PC 70,0d0
Pit 30,00oo

PC+ M T
= 1,00,aoo
Gontibuney
Pvt o,
00,00 39.337.
3o0, oDd

70,000
PEP FC
PVret 33 33Y.

BEP F 2,10, 021

 )
torConpad

PvAto FC Povhit
A
Sales
Salus
PVralo

20000t 10000

0o,0o0

PSals 7oco0t Joo0o

33 33.

40, O2Y

c a oh heavy dumand, intuase m

Nolme, Compawy
B i bettun be caux
ithas ighen Pv ratro hading to
hgher Prohit
Co
u o Law
case damand the com pam
be benbicial hane Re BEP low.
As oell as Fied t»s a low tor Comp
huo ompamy wuld be yields
galnproti
 Cal culaE a) BEP ) No o t that mus

be sold t eann a pot Rs 6600o peryor

c)Hoo may umá muwf be Ad to ean

a net imcome ob toy. o salu

Auam S.P Rs 20

Vamable mauacmi cosG =Rs

Ve a be selling Costs R 3
Fiyedfacby aveaads Rs 5,40,00D
Fk d Sells costu R 2,S2,o00

a) oai abl otts. Rs Iyy

R e d Cos = R 7,92,000p

Contmbuuuon a -VC = RA 6 pu

7,92/0oo = ,32,0o0
BEP
Com wm
= 7 26,40,000
Pohit- Ru 6oo0o

. Contnbtawn Pc t Aoti
7,92,o00 6o600

-352oo0
Aat no
oh umits sol d be '
A
Sak -Vc = Fc+ Proki

s2000 L42,0oD
 Soluw
dnCome 2 l6y. sh

R 2

Cantihien = d0-19

792,00D +

19 1,98,o00 mh
Kala hot ha Omnua ed Cost applcabe

to AL00ms o RsS,o0,000 Y a 300 rooms

hot th avnaat dab ratiu o

Rs. 4o md avUage vammabla Cost Rs 6
hov
each 0om henid
operals The hot
365 days per year. i suljicdid to
aM Jmtonm
aAatt ob 30 percnt
You a nan tu ealulat break
e m poimt m tams um bur or
00mA ARntad amd calculact he
hum ber o roomA he hoa must

t eann n e t inwme a
tane b6 Rs10,00, 000

c) Fixed Cost RS1509oo0

No b rooms

SP Avg. daily Tales =

Rs 40

(vc) Avg. variable cot - Rs 6

anCome tax . 30 /.
 3 0o/y =
R 7. per

.'. Confibuton 7T-6 -1

FC S60bo
Connbi ton
0,00,oco0 ummi
oted
emo.tooms = X so m
10,0 10 o,co
al R 7.S X vC Rs 6 X
Total Sales =
FC+VC + Prrb
7 SX= S.0o.coo+ 6 X+ 10,00,0o
poms Lente X =
%,6 6,666 o0 ms
19-0S-L
Aphaumaceutca comp amy w dydivabed
PAD duces tomuaton er the
CovID 19
Vaceinehaving she ke o n ytar a

The Compa has am

penng stocK
30,000 boxes a twas Tho u s yeas
ended 2020 The
h expeclad sales would
be 1S, oo, o00
oorkeo out
-

esCostng clepat mont has

CCCala ton in Cost
ve by 257. e
md
lo' onPCFC kor tte
perwt Alew yea 020
mce anoumced fr O2/
p e r bpxVC on openin7 sthck w 4o peN
box Yo wr ane Aeguia4 to
Calcula
break vem voume te Rie
year oR)
 Openimo 6ock 3,00,0oo boxeg8
boe
Prodncuon = 13,00,00o b D a

Slo 5,00 O0d boay

imne ase 2s.

FC wn nea by0f
y o per wnit

Ne CPa Per boX

a0

VC openaatock = uO per box

eEPtsl) (a3)

SP = T loo pebox
Sales - 15,00od boxe

Zu4 pUr
FC 2 u o t 10/, z

50 perUmdE
VC uo t 2S/.

Cowtauuben: (D0 Aso pe wn

fov 303
Laas50 StI
Too

66e0o000
DEP
 Contmbuilon =p - vc
00-40
sto ck
60 per Uni
Confibuton 3,00, o00 X 60
fo opemp stoek
80,o0 ,o0O

Rxed cost =
44 x 13,00, ooo
5 , 7 2, 0o, o 00
Af
BEP,fixed Cost 2
ContmbiUom
f
fc kor 203 5,72,00,c00-180,co,coo
3,92,00,0eD
FC
BEP
Contbuon per t

FC

3 92 60
O0o
ao 5 d

7,84,oo boxe)
Thnrpe BEP trr 202 ould be
7,34,Ood aud 0penI stock
3,00, Ood

7,89,oDO 3p Doo

O,84,o0o boxeg
Mak e Buy
d whlnw sur plua cap acty avaulabl,

And marginod Cosf

ecision cviuia tor manuhachnig

vaiable cot K h a market

Pce

Decisien CmEva to buy

&vaniade Cost meefhan manket pn a

DThe tuta Cost o manuact wmd

Com pomeni Umdor

Pime Cost
Vaiable OH 7
Pxed
ota cost 26
The Bame pan y avalale im the
the

macet 3 2

Shoul the tirm eke t or buy it

 Cuen Pmme Co st Rs IS

Vaablo ot Rs 7
FxedOH = As

acot R 23
price =

So Vc = Is +7 22

AS VC Manlcet frce

CD he trm 6houlod MAKE

3 A adio Compam finds that skila t

Cosls 6 . 2 5 each to make a componeut

the same varlable im he mavlca

at 5.15 ach with an asSuLamCe ©

Contnued supply. The beskdown o6

Cost pe uit iy Maleals F 7S
Lobou F.7S
Other VC

Depre cicton f otker 2S

FC
Tota cost 6.2S

CShouldyou ou mate bu 2.
shoat would be our elecis ion fhe
Sapplier offeed the Com pouenf

485 each 2
 VC 275 +1-7S t 0 So
85

MP R5.75

ve MP

n shoule MAKE

Cive M Rs 4.3s
vC As 5

VC MP
Compay
Com pau should euy the Compon

3 ) AAuro
u o Parls td h a an annual pudution

oof 0000 wnia ter the motor Compu

The Comp onan cost per umit detaiy ane

gien below
2
Ma nals
Cabou (2s7.hixed)
ve Expense)

Pe 13S
Tdta 67S
) The purch4se manager has an offe
from a
6upplier sho as llmg
Supply Com Ponent at 540
 el he
Shou lol CompOnouf be pachased amd
productwn Atppped ?

i ACSu me the e souCes now sed thhis

Com ponenls mamuhacluu a fo be used to

pvoduce anotuw e w pwduct tor huch

the SP i u8u85
he late a se manal prce will be

200
200 per umf, 9000o i t o ttis prdudon
Can be produCod .He ame tost basu as above
labour and expense Discugs tkother it Coould
be adusabe to divent the resources bmaufat
that mew product, on the 6oattng that he
Compomemt pesenty eina pro duced woul d
instead o beng produ ced, be purchased from
manket
VC 270 + (o.7S xI8) +90 =Rs.9 S
MP Rs
SYO
VcMP . Component should be
Preducod
Ci HP o6 new product per unit- Rs U &S
Matral Pmice Rs 200
vez 200 +13+9o =Rs 2
H purchase 5uo -9S Rs .YS (oss per
=
un
6 Compeuy diverls the vecouur ces her ha
preducthon o new Product
8s-42S = 6o
6o4 Rs 15 Per umt
The Comp a ould have an additene
Proit btRs 15 Per wwt
e qo660 x 15 1 3 (3,50,00
,
31-oS-20Da)
Shut down foint

Clocing
ona &ouwn diisten /poce |dpat
ndustn
Shut douon poin
Total FC-Shut down Cod
Cont on biion
er nit

Caon Htd mahac ueu 0000 unita ot

Componeutim 2019 et i t Mor m4

PTDductuon capaciy
y-The unit cost as to
vannakle Cosu
amd-xed costh at-luna
wnel a 13 and 4 Tepeetiely
Tho img pri le pe urit 20
Due to CoviD 1 ,, it io expecle d tha
3000 unit
aComponemt Cam be old
duing e 0 20 he
manaqemet flans
kit down +he
plamtThe fixed cos
hor the
tho
yea 2020 expectod t be
du ced to F 33,o00
Addi tonal costs
plant shut daon ane ex
be pe cte d To

Shoulel the plant be shut olotw )

U)so sket u t hut douon point
 Contoiuuon S - VC
PRr umt,
13

7 per wmi

Stalemo showtng cost

tor taking
de Cusi on aloDut shutdown of
planti.
Plent Opuoled Plamt shut douG)
YC = &o00 x 13 VC Thene no
vanrable cosf.
FCz å0o0o x9 Fe 33000 Rs
=8do0 RS Additomt
Shutdow2 J2o00 K
cost
106,000

fe- shutdown Cost

Shutdown Potyt 2
Con tibboen

&o000-4SDUO0
 Plad opevoalcd plani utdoun
&ufdoum

Sellng phce 2 o No Sells pvice

Qooo X 20 yo ooo

Paubit

ooo6Ip6,000 =(66,0oo)
As, the loss in Cuh i we
shufdown u
tess than w e Contimue pYodu ce
SD the plont hould Sht
do wn
Shut d own point 5o0o umty
Tee anROtS Paint mamu hacu Compcu
man a
,00,0 00 P a mediumAizcd tns -
normal 94 inu
PayaPainb|
ad Capcb manuacu
cost PaY tn
Diae ct Malies
DiecLaboinr -10
Vouab OH 2 SD
H
Eadh tn
opoduct M soldfo 2 2 wii vai ale
Selli no md ad min ex penses o0.60 pe in
DuwS the mex} quontev onl looco tns can be
pduted and Sold.Management ploms t shut
doonfho plamt 3t stimatud Got
manukacluui Cost Can be nedu ced To 77400o
p the uoeY Addi tiona
a pant cosk shut
doon for the o td aestimalod at t4oo0
Calcut at shut olouon point

No ok uni t poduce d Sotd= o,co0 umu

.0 + 10 + 2 sD t 0 60

13

P 21

Contmbulnov eN l

h t d ouwm
pvald

e Pe 74000
I3go0do
)oo0
Addetanal
Costs

8,00 000
FC pew a,00,000
uateo
 Oper atc u t do wn

Molo Cos Td a cost

88OCD
2,00,ooo 30,000
SP
3,30, ooO
Pobt
Povbif 2,10,o00 - 330o00
8 8ooo)
, 2 0, ooo)

Asth oss mcwnrod i w sut down

TS lsshan f we
Contimue tb pruduce
So, the plant
shoul d sutdown
ShatdoLon point To a FC
Shtdown Cost
Cotn per uuuf
2,00006 - 88o0o

y ooO ns

o
062 Expand Comtyac7.
welun lo wmth tha ordev ov
Aeduce H expamSion

Addional tost tobe imced

Posible de cease M sllivg phce due To

PAodduchon
wt th dumand ub6iimt
obsorb MORase n producTom

Prokam
A Company u Cosidanmy RMpaneen. Pxed
Cost 4,20,000 and au npecled oímnaeP

D t,0oD hem ploa puyion

ConglatrdAt eent plant capa ityu

SoOO0 uni zean. Cagacity i l | m tntae

y50 th he expanion.Cuunty
VC Par u't . 6 so Cmd ane Apeled
t gD down by A-O Pasa pr t wth

apamkien. The Cunreni elling prfce u 16

u w t . and enectued to remain

MSam
wndwutev allanalue
 oL he b e a k e vem PoIm md,
Lwhat
itu alltmames ?
t u c h alinalre belbeRliv amd u...

Caponsy
Uniu 0000 ,20,o00
Rxed coe ,20,O00 5,45, 000
sP peruunt 16
vC
640
Contpulam
Per u F 2 9.6
BEP Cut) 45653 s677)

s41 597
Poit
wwdiw alunatve
31600o 607,0oD
Beak vem chant:

Cyraphical Tepresälekon otu beak

evem amaysis

Assumpttons ob Break even Anaysis

CostCosts Can be
classihied into fixed
amo vVaiablee
Vaia.ble cost emaims Constant per umAt

o output
ixed cost Aemains Congfamt at all
voumes of output
SP per umt Tem aims unchanged at
all Jwels 0utput
) Voume of produ clon
actov that i m e nces cost
Then il be no
ehamge
ehamge th
nal PAMce level

ThnL D n y mpro ou ct
asL mull-pmdu ek , t sals

mar
hx hemnins umc hangld
 ,TS

TeL

Ao?
(VetPC)

FCL

Vo lume /oatpu

latiomipt amd Analysu

BEP J low Ange o} ncidunca itHah

MOS hig Fnamtial stabity

5 BEP ighv AoT y Small- MOS i loto

finamia mstalbiu

BEP n gdh, AOT inhiah -indicalng

MOS o

Pnania mstai t y
M a m a G e m e t
Accotuu

h
preparalion et accomlny movmation
im
MM
Auh
u ch aa way as agsit managemet

Ceatuon potay amd m the

day to-dlay PArakron o umdirtakug

deg am

u dehimed as MA

MA a
tluring y s tem
ummarizuno,epotna amd ntespreláng
aCCO
ning da ta and othu
hinamcal
in tor matron pimaiby o r he imtenne
needs ob managamed t i dlesi'gned
to asst in eanal managemeut m
the icien o r mulaton, executon
amd appraisa oh bu8iness plams.

MA s procLsS

9demtRiCation: Th Acomusallgm
amol ewaluation ek buginuss tramsa ions
amd othan eono mil event for appopnati
accoumlina octon
easLMenf:he uantfication, mdudip
egtimats obui nus ram
sactwns or
ofhor e
othor conomic even that hart
CCuned e
may Occl
 Accumulaluon: he disc pumd and

Conmsten appro a ch t o eCovdam9 amd

ctasibyin appropnal business ramiacn

amd ofhur econ omic eventa
Anaysu The dutir mwnalhon - o as0n,

Omd 1a elationshlps o a
Aapoiud
acttvi wit ottun economi c evenk amd

Cirum Stomces
P e parauon amd tie prlauon: \ke
meaninal
Coorddnatuon ot accoumhng amd
data to
op amamq
satsy a need torimtoT maluon
presented M a
Logical tormad, and, i
appropriatt, mcludimg Uu tonclusion 8
drawn rom hoce data
Comm
wnicaliony : The rpotin 7 Parna
inoroatton to a9emet amd othes o
mam

nnad Amd enennal useg

Scop
inameiad Accoudin Tax aCcounup
Cort Accountng - ntinna! audiT
Finameia Sta timeuiA 0fP'ce &esvn'ees
and Anayss

Budging
tlotidn accountng
Managemt Aporting
uantitate analysiu
 ud getmg nd Budget ay conc

udgtt is am mpoaht tov1 ot plamiy

amd ontro

lannung amvolves Loo kug

systmatiealy mm
So that de cnions can be
made
Today
Today suich T| img the
Compamt is
desired esult
Conto the prcesS om a8img amo
Corrediing actua) perfomance 6 engune
that plans fer implemehing the
the chosen
Course 6F acton one carried.

Dekiniuon BoDGET
C/mA, ondon ,has debinsd as a finanta
amd | 0 quantitative taliment ,Prepanad
PAiOst a dehined period otime, ot th
polcy to
Polcy be pwr sued d i n a that peiod

tev -he prpose o attainina a

given
bective
dating the act t prepammo

budgals
Chanactisttck:
duvice but it alyo
Phimaail a planning
Seaves as a basis hor pebor mamce
evaluat
evaluat

amd contol

Pponed ithn im quantitative tM

im money ms mim both
Punpose o mple ment he poucs tormu
latid b
by management or attaimmg the

iven obyettves
PAobims
Latk o uppout o top mamagemut
Nen-
Nen- pantieipation by esponsi ble
executtves
Un -ALasonadle goals
DL dimd gausauon
Contanuo budqet aducaton
Adequatu acco mg

Maximum tis
mtgration with amdard costng
bystm
 Budetay Cont201
A tam o Cont Dli'ng cosl thaough
prepavaluon o} budget
9s the stabishment bf budgeh relateng
t the
he sponibiütes Oexecutive
O po Li cy amd the Contnwus comp-

-0 Son b the actuaj with he budgeled

Aesult i t u n to s e Cuwne
oy imdn'dua
action th oloe dive ot the polie
t Po vnde a basis ter 1 ewision

bjecties Plamning Co osdénatu0OConmun,

-cauon, mottvaon ,Cort pl & Pevtormante

waluation

Advamagau
Compels managus to mk ohaad T
auttupati and Ppou e Ror Chanamg
Conditons
Co-0r dinatu he acttvitres o variouy
depomtmemu amd tunctuons the bugine .
necases producton 1iceny,elimdna us
Aaste and Contro he Cosg
t
Pinpoin tbbrciemty lack ob
Ams at maximasaton of pofi
ADhich
Pabvides a yard stick eogaimst
prepaed
a cdua esuls Cam be
Mottvalls execukve4 o atain the 94

goals
in obtaining bank Cedit
Afds
CeaCu Cost conscioug negs amd intoduce

am atttide bh mind mwtie wast

Omd 6uiemey Camnot thaive

Assi t m dlqatuon authrity and4

amd
asdammit oh rponsibi liy
Diee Capital expendi tune iwm hhe
mest p 6itable eli reeltan.
3hoo amagemet Whan adoni

neededd to medy Cam be Comp oMd

im TaWon

The budgct plan based m estimai

Rgidt
Bud gctimg unly a tbo managaemel
Epensthetechiqe
07-06-2/ uink yDun own))

Base budgeling
was ntho duced ot Texas mstaumouli

m
USA 196 9 by Pekr Pho
hn

Metho dd o budgttng sherby all actvites

ae aluatu d lach me a budget in

set
Oiscte Jorels eah actwnu a

vauued a n d a com bnaton choem to

match unds aNailable

A plann ma budating poD cess i c h

d

each manaa t g s t b y is
tmbune udget Aequet wm detail rom
bUratch . each manager states y ha

shouled pend mom at all

each budget ilem

ysten hene by
Agan dless

must be isuhird in it3

ng,
new budaet
ntiet each
4 po-ed

Advamt agad
-9
A Au a ctitis n cluded imthe budget
st fie o in Cost beneht onsiduden
t Promote moe ette ctrve alle ealUon

e8ounces
DisCads the atttud ac Cepting
he
the C ent positon avou o
am attitade am d

challengmg tach atm

obudaet.
Po mote C mamqe met uam
taleuteaed
nd SkoUhul people
FaceeTr idrttrcation o6 mal}ietn
Omd un
necessany actci UAP An d avoniol
waslatu ependi luee
Cost behavi'o Pattein NR m0ne

closeg RXOmimed.

0isa dvantags:

valve u'gh cost Pams

d g Ave l a
H volume o paper oerk
0 osn mphasiging shont-tam
ams at e epenue of ong-anm
mes
 o Budgh
Cla SSicatio
e ba
On ok uneuow aud Scope
unchonal
Mas 9t summa ot all fumcluena budg
On the basi
Operatuood budget Fnamial budgd
oht axi bu by
Fixd hudet
ugble budg
FLeyidle bdgunq:

which i dingned. to change m Alalion

to the
the lovel actovit attaimed
Adaptable to amy iven set o opang

Condittons
Usehul wm contel point o view

Move nealsaC ra ettcal amd used.

 soblem
OTho expemes budgtel tor prucuclon ot
16,co uuit
m
wn afactoy a fuunukao below
Malmal
2S
habow
20
VCost
FC As:10,opoo)
Vaniabe expemAo
Sulng npnse Cio7. Fixe A) 13

Distnbubon enpenses (20y. F «ed)

Admuniufratiom zpenses Rs 50,0co)
Yepo a
hudget ts
produce 8,000 uil 6 000 t
Sol
nepawaon audaet
No o Unla
Costs pe unit6,000
Maun aly
,20,00o 5,60, o0o
aboun 25 2, 00, 00d
50,600o
Vamala cosds , 60, b0
20 , 20, ooo
Vani able tnpen
36, 000 40,00d
Sei xpem&
I.7 70,200 93,600
Aictibiy
expeni 5.6 33,600 y4,800
A) To taJ Vamable 8,23,8oo 10,98,400
Coc
 Coc s 3000

Fxed costg , 00,00 o I bo,ooO

Seling e pems 3 13,000 3,000

Distibtuon 11,600 4,0od

p so

Adminnatnate 5 o,000o B0,o0

pems

B) Totoal fxed cods 77 oo ,77,ooo

(k8)Tola Cos 0,00,800 l2,75,400

x e l + Vaniadu

Capauty 6o. 100

000
Bud gute d pmduebon 6o0
(uia)

2000
wages
500
Consumabla spms
ISOo

Madntamam Ce 2000
6 00
Powtw & ue
y000
epreiatiom

clas siti caton o Costs

ú ndicati

repar budgut for

80

Cost, per unit o output

F n d tota
at so par Ctnt
 hagu - ve
Consumable 9tou - vc

Mant ammce Somi Vanwakle

Powv amd fuel -

Cumi Vaiable
Depn-ecr a on Pized tosts
xe d co sla

rdgd t toy. capacibg 8oo

o r clans Amoun
wwt
A) Vaalde Coss

wagts J60 0
Congumable stores 200
2800
8) Semm-Vaniaket
Vom aba

Chama m Cosg
Vamable tost
Mamfank
Chamge m Oupu

1
000600
Vo a coST= la 1
perwm
vannal ost a so'
Rs So o

Ryed cost =
00 6co
8O1. ttpld tost SDo
oerFue awa blu cost= Ra 1 pey us

Vanna Cost ( 30/. Rs &oo

=

Vania e cost 601. = es 600

(601 Fiped cost= 6oo
|boo -

So. Ayud testz Rs.1oo0

B) Semi Vannae Costs

MainlamemC R. 13oo

Pow &Ful
Tate) omi Variake R31o

c e d coss
Dprecaahon
a)nmam ce
Jotu hxed cost So6o

J6tad coss (A+Btc) Rg. 10,900

= Rs. 13.62
Cost pe unit
-06-R)

DAaw up
Aaw up a flenibe budget fov ovenhsad
enponsisased the totlowing data
(eo) md detenmin the ovenhead
valis t
70Y.,8oy. ound 90. pla
Cap acit
Vaaiable Ovesheads
ndiret tabou 2,o00
9toves meluding AponA
Semi- Vaiabl
-
ovesheads

Power ( 307. 4ved,7oy. vai able) 20,00o

Repairs Maintamence
2000
(6oy fiyed, 4o y. vamabe

Fived heads
Depme ciatioy hooo
wnamce 3000
Salonls loo00
Tota Ovtndeads
62000
estimatd divd labou
hous 124,000 = 124,0o0
 Aeibl budge1 10 907,
Vouviable oveheade

mdirect Labrum 2000 13S00

2 3tous 3 Soo MO00

Semi-vovmable ovuuads
PouwerRxed 30/. 6ooo G000 6oo0
Veinabe 70/. 2250 uooo

RapainsRxed Goy. 200 00 Q00

VamaHe uo). 800
xed 0vevboad

Depreeia Luon Il000 /1000 /1600

nbnaMe 3 600 3
000 3000
Salnus 0oto 0000 000d
o tau Ovemeads
S8ISD 65850
8) &stimated Dreet
Labsww hows |l0gS00 u00o 139S20
ne c tabouw houww
0.S3 0-SO 0.47
vatr (Ae)
 has
Viveka elemutary schoo) a Total
0150 tudenb tonsisting o 5 etin
p r sectw The scho)
wth 30sudenu

plans a piCnic around hhe c

dusung e week-end to places Suh as

a 300, am use memt p enk,planetamum omd

o on A PAtva Ue tianspoF Opewaloy has

Come torwand to ease ouf hebusee
ov takmg tu studunti £ach bug will
have a
mayimuum Capacity 6h 50
excludius
2 Mats Aeseved for the teachns
accompamrn testuol The school will
employ two teachess tor each bus,p ayeng
hom m
altowan ce o 50 p tea cher
9t i also lease out he
umbew
Aaqineed
ok buL&es
The
follow Ing anL otev estumalt
othev Cost esmalt

Cost per Student:

Bveakfasr
unc o
Tea
3
Et ramce fee at 2oo 2
Rnt 6So Pe bus

Spe cial remt fee S0 per bus

elock emtvamce fee at Plamufadum 2S0

i20 to Studut tor games 2S0

No Costs a inched in tspe ct og the

accompa gachov (exapt the allo wamce

5 0 per teachen)
Vou u
Aquiwd t ppa
Plerible budget stim aling tha total cost
er the vels o30, 6o, 90, 120 and ISD
studuts Each item of cost i to be ind.caled

Sepwra.tzl
Lohat will be ou Con elus ion S
iugerding
the break even lvel studant i6 the
Shoo
Schoo poposes to colleet Rs 45 per
Studemt?
 Pleer le Budgehn

Potrclas 30
30 60 9020o 150
ISo

Vamalhla cost Rer Stu

0 Beak fast 300 SD 600 3SSo

Lwmch 300 600 900 1200 1 SDO

3 270 360 4sD
() Entance fee 2 6o 120 /8D 24o 300

CA) Total Vouiable cosls 60o 1200800 2400 30c0

Semi- Rved coss

6SD 300, 1300 19sD 19 SD

&peSpecial Permat Jo0SD 1SD

i Allowounce to teachov Q00 Qo0 300 300

Semi- Red costs 6 oo (6o02yco2400

xed costs
CBlock entrance a 290 2D sd
Plane laium
3SD 2D
iPiges
C Fsecl Cos SDO SDOSDO

Toto cods (A+B+c) S00900

1900 3300 39oo

Avg coct par sudeut 83.33 55 | 43.334416 39.3

Sale@)Tekeperstudu
() (onti bituou
per 8tudiud
sudes
 3 vaablas

O S0,S-too, t o l ISD
Simc e n e tva Ns
Capaci sd
P

xeoxpenses (upto 50) Soo SD z [s0 o

S-jo0 16oo t SDo= 2l0D
Ko-1SD ucof sDo =2900
Break ven poínt(upto d)) »
300-52
2
vaak vun
point Cpto | od) too
84
2
reak even pornt (up is)=29o
2

Con ckusionf
T h aTh
o optuv o qoing t h on
One bus brak evem
a
higlav
hom Capa ity
2buses ane hiud, t u should

be minunnum 8 StudoruG tto

attain bea k evum

At all 3buscs ne id tu
Rhould be mindmum et M6 studeul
to at4atn a k avemn
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 STANDARD COSTING

MaCi al vamam (sQ »SP) AQAP

Sa SP Sc AG AP AC

-0aunal Cost vamamce

MCV=Sc -AC

MPV Malei o Picev ovnam e

MPV Sp-AP) AAQ

nav Mati uartu Voi ovm Maunal Usage
Vai am ce

MV S-AR)sp
use4tunae, to v e i by
Aht Calculetng
MLV MPV +MQV

SSond ond Quanty

Sp Stoandand Priee
6 tond and coS
K Reviktd Quatt
A Aetual uautukq
AP Aeual ?ia
AC Actual Cost
14-Db-2

lamdanod u a pvdeiumiued measwnate

quatib uet in de
himed condlaod agows
ch acual perhormoumce. Can be compansd
uually to an elemest o work operaton
OY activity

taudard Costng involwes

-he Aettiug
O dtmined cest estimalis m ovder
t
prDvide a
basu tor Comparuson i h a ual
Co st A stamdord cost
splammed Cost fv
wut
pdu cf 6h Seavice vencdered.
StaLndard Cosmq wnivexalG acceptie
a am
hetie anslumi orCost Comt
Indusi

b u doeli d

Aetual
hee to
wndunstand, tt ormules
1)Matial Cost Va C

S e >AC ; Favowrable
SCAC Advese
MAal Pia aniemce
(SP-AfP ) AS
AP >s Adverse
A favouwable
 sMQv A@)*sP
MCv - MPV + MV
Vp hicelav),
Hdard Acluals
2 3 SP), AQAe)
Maa SC aA AC

MCV SC- AC

PV SP -AP) AQ
MQV - AQ)* SP

Pnblerns
From he tollouwi imfa, calculatt mrtl cost
vawamce, MPV amd MUV/MQV

Stamdard
Mauna or To ka nished product foo kg
Pmica maamal Re perka
Actual
Outpu ,10,o00 ka
Matudadued 2,S0,0co
Cost o Moial RR. 2,2,00 6

:
Rdput= bed ka
MCV SC-Ac
MPV P-AP) A

MeV (a-AQ) SP
 Sandavels:

Malal for 7o kgfinisho prduch =foo k

Poice h maal sP Re. 1. per K

Actaal
lpu 2,10,Oco
Maa wed, Actual uankty(A@)-2,so,cook
Malea Cost , Actua cost AC) 252 c00
A XAf -N
Aclual Pce = AC 2 S200o
AQ 280000

AP
pex Fy 0,90

Standamd uantifar actual odpt

fov Mamad prducing Toka finuikud qpods Looka wsed

foY maia pvodutiy ,10,000 Ka
30 o6

300o06 R

Mana SP SC AQ AP AC
3occop 1 300,000 2,so.c0o O90 2,59000

MCV= SC Ac 3,00 coD 2 2,000 8DOO

F)
MPV -
(SP-AP)» AR (-0.9) 280,00o 28 6oo
F
MOV (S-Aa)»SP- 3 cqoco 280oc0o) 2000o
CF
 McV MPV+ MQV

From he hollowimg Paruculars, compule

MCVMPv amd MUV

uomtt e Ma lemal Purchaxol 3,000n,

Value R000
He. qty matiwals nequdad per pn 30 uwu
outpu
Stol a l meuies Rs.2-Speru
pemgstock ojk malinal N
( foek o matimaly
Closina
durin g +ho pemoa
Output

4 e Stamdondds
Stamdard ral SP Rs 25 p e u t
Standard quanly EQ»
30 wwt
equinwd perton
ooutpu
30 x 8otons

2u00 tons

SC SSP
2qo0 x 2 S

R 6ooo
Actuols

uank ok mauial purchaned

3 000 u l s

bbO wls
CLorimg
CCoring ck ok mauvals
 Acual uattty 3000 500 20 w

A 2 0 uis
Value omaluvial Purchaned = Rs9o00

aty o mattied purchard 3000

Actuad Prce 000

3o00

AP Rs3 per m

'AC A Af
2 0 x43
AC ADo

S SC AP AC
MatEvia SP
2400 2.S Go00 2,Da

NO MCV: SC-Ae
CA)
PV GP- AP)»Aa @3)2s00 (Rs 12s5
= -

(A)
MQV - AQ),sP (9uco-200)9 <
-
(250
VemfCaew A)
Mev MPV4 MV

CISDO-2co) + (2so)
 tor Lohich standards
95 producton
an
Note.
iven aud acluals ona diltenend, then
Standod quamtty t naw malimo
neg ue d tor acluad pmducton hould bee
Calculatud behore making amy caleulalions
umg the menth 66 May,202| the follootag
data awailable Th tamdard os« M 307. ard
Actual yield nS gs Caloulau matuines
v naMCes
Raw Metnal Stamdand Aclaal
A Go u t Rs'Ss So unta (y
yo wnibn Rs10 o un aRs 8
Sl Gtuen m totaj Stamdanol productam
Got 4o = Joo unntG
t amdond toss 30/. =
Aeg tandamd Produebn = 7o uni
aw maluial qiven 'yfor Stamdand podudlon
7 o kas but a clual produclon s IISks
Ctand ard quonty oh raw mauicd eaudsd
aclual prrou cton should be calcletd
behove mak cal culrtoons hor
amd
anOm ces
For poolucing 7o ka o oulpu
MaialA eguied
6o um
for poduciug nC ofotp
Mauel A veguiud
Kqak Mauual
Areguino d ISx6o
SQ CMmalaA) a3.511 lulr
98.571
70
For producay 7o tg output
Maal Breguiud
rpdu oy I/Soutpul oUmts
Ma d B eSusd
Marol regule d
Sx
S (MatB) 6s 714 wh
7o
S P (ManA) =ReS
S P (Matp) Re.to
AP (Matnal A) = Re y 5D
AP CMaties ) R 8 -
 Standond Cost (Sc) 2 Sa SP
Sc Matral 4) 8 S7IX
Cc CA)=Rs 492.8ST
ScCe) R6S7-19
Actuod Cost (AC) =
AQXAf
ACCA) = 8D x Sd =
Rs 36o
AcCB) 7o x 8 RsS6o
MalnadJ SP Af AC
8.S71 S 2.8sa 80 .S 360
6 719 p 6S7.14 6o7 8
64 28S I4999s ID 20
Std Los (20y) ug.28S
Appox 1S
O
CV CACz lIs - 920 230
CF)
MPV C4) - GP- Af)A =S-4)» so =R 4o
(F)
MPv CB) CrAP) A >(l6-*) 7o Rs /4o
 (Favouek,)
MPV
aV (A) C-A6)*f -(98.7s1-So)
F) 93 75S
MQV (e) (a-AA) SP - ( D) 10
(A)
(42 36
Tot MQV
13:7SS+ (y2.86)
50.89 (FavouraB)
50
Veifcetm
MCV MPV+MV
230 z SDt D
MMV R- AR) *sP Aug Std costpur
RCA) Tabl A x $ólA) =. 1SD48S -
joka t of std yield
Total S G,28S
RAC) 9 6 714 6o k
1150 -R 10
64.28
HM CA)- (90-80)xS :Raso(F)|myv=(1oI)xlo
MmV ()- (6-9 10-» 100A) R100 (F)
-Tta MmV = sD+C10) Rs($o)A) sAs, acual yild
, actual yield is
my d g e r ctual-Adnalye)
eativ than std
t AcluaY-x XAug sfd cost p ield MyV will be
(SH) wmtoh std yjel
64.28S IKD favourable.
Venficatom 2
MQv- Mmv4 MYV
,Acual Yield - ISoYIIS Rs los 50
64-29
=
C5)t /oo
(Std)
/506-2)
Rsed uontity Ro)
Tui u e s To he appoconmal of acu ol
ouw malde uged ivm tha popoitnon ob
tandand uantikas
Maiamx Vanamce =(R-A)sP
mmvN)
Malwa1eld Vauiome (MYV).
tand and Yield for Acua) rauo m a a wed
-
A ctual Yiald ) x Aug sc
per UunE
tStdyel
Venfi catan 2
MV MMV + MyV
The standand mix to produce 4
wnt ot product
a fellows
Maia A 6o kg Rs 15 pe kg 2
Rs 900
MatimcB SD
g 0 per a = Rs Jboo
MamoNC oo kg R4. 2K per ka Rs- 25oo
Dwng he month sk
May, lo wis were
acualy produce d ond com
0s on gas
foll ow .
Motiol 6uo kgR
Mat
A
17.5 Rg.
1,200
9 kg R18:o k Rs. 17,1Do
Mie kg
s7o
5ka Re. . Rs. 23,12S
Clutatt MCV, MPV, MUV, MMV
ivem SQ ka) cP (R)Per ke
ManaA Go
20
Malimal6
Matuo C 2s
Duig May Momth fov to uniu:
AQ(kg) AP (ped
Matuc A 17-S
6o
M aliod 8
Matnal C 810 27.S
OKT = SQxSsP
Sc (A) = 600 x
IS R<. Go00
Ce (e) Svo x ao Rs 600o
Se Cc) Joo0 x 25
=
R 2Dod
KT AC Aa x AP
Ae CA) 64oXJ7 = Rs - 112od
Ac(e) 99D x 18
=
Rg. 19,100
AC(e) 870 x27.5= A 23,92s
Reviked Quanty
R CA Total AQ
Total S
X
SQCA)
N

C
MQv CA) - (SQ-Ae)A SP (Go6-646) x IS
(A) (Rs Go0
MAV 6) = ($q- AR) xSP (oo-9s0) 20
(A) R 3eno)
MQVCc)- ¢9 -Aa) *sp ogo-870) , 2S
R 32SSo
T t MQV (6a)+(3000)+ 32 S0o
Advee R 3so
vaGieaton
MeV= MPV +MV
(222 =
is95) + (3sp)
Ao Matiad Mix Vaman!
M MV R-AR) * SP
Mmv (a) 61s-G4o)x 1s =A 37
Advem
MMV (B) 20-so) » 20 (Rs 2600o)
Advere
MmV c) o25-870)xas=Rs 389S
Favoural
D MMV (375)+(o660)+ 389
favourake
Rs 9oo
 MAalnalYitod Vama hce CMy)
MYV-(31- Yield tov acluo ated maüial-Actual Yiedd)
Aug std cost per ni
Shondand yild
CStd)
tet Actuel ieldbe x
Q60
/DX2460 As (o:2S
2 o0
Avg Std Cest per wmt stamdand yield =50,000
= Re Sdod
MYV = ( lo 2 -10) 5doo
(12 SD Adversee
As actua yeld u les hon Stomdond ield,
MYV wrt be adverse
Ve.fcaton L
av Mm+MyV 00+ (12sD)
(3sD) Advense
mav
 pvoduces am arice by blending
Fecdom td
mauMay. 9t opea t a Stamdad
twobakic Yaw
ad the follouwing stamdards
Cosng &ystim
have been set for au maimaly
Matai al Std.MiX Pne pr ka
40. Rs
bo AA 3
he stamdard loss ig pocessing u 'S7
Dwmn Ma ch 2021 the Compam pro dduced
700 kas fnishe d dutput
The pog o n sfock and purchases o r fha
month Mach 202 as wnds
Mao Stock on S toc k. om Purchase Cos
O. 03.2021 3 03. 202
3S
5 80o 34o0
1200 30 o0
Calcult Mal a anamc
St LoS IS/
SHandod=8S ,
StamdardQuomy 0 1900
(A) 8S
=
$oo kg
SHamdan uoitty 60x 1oo
C6) &S
=
j2e0 ks
 SP SC R AQ AP AC
Mtnal
SQ
830 4.25 3S27.S
3200
A
|19 2S 297S
3 36002)2
200
o20 6s02 S
6800
2000
lurchaes t Opeing -
ClDima stock
AQ Stock V
AQ (A) 8Do+ 3S S
8 30
A8) 12-00 +40 SD
AP CA) 3400 2S
800
APCe) 3000 2 S
hov
AC =A x AP
SCSQxSP
Revised Quatty RQ =Tota A xSQ
R Ca)-
Rla) ToTal A SQ (A) = 2020 x800
Total ca
80 3 K
R (B) dtaA Sa(B)> 2020 x 12.00
120d
To alse 2000
=212Ka
1
 em fi cauon
MPV + m QU 387 0 GO)
cV
=Rs 297 sDFavoun c)
MmV
mmv (A) (RQ- AR) SP CAdvase)
So8-8 8 30
Rs (8s
Mmy (e) -(RQ-Ae) x Se (Favourabe
(1212 -I190) 34
Rs 66
ToLa my (ss)+6
Rs.2)(4dvence)
myy
moleniad
=Styeld for alua) Acual Yela
wsed
x AVa.std cos
Per u i t standad
ut stdyield for adduat
malni d uaed be X
20 20
00
900 2o20 Rs. 1717
2000
Aug.stamdand CosT per uit ttd yield-68DO
R
MYV=(1213 - \00)
Advett)
myE R« (6®)
Vm fiCaon 2-
MQV MMV+MyV
(2-2)-+Gs)
AdveKe
 La bou Vamam Ce
6.06.2
Stardanal Rato (SR)
Sfamdad Hous (SH)
Ren ged
HounsR H)
Aclual Houns Pouid CAHP)
Tdle Houns CIH)
Acua w o howrs w0vkod) (A
HW)
Actual ret (AR)
Labour coS Vamom
(LcV)
LcV=
Sc-AC ACAHP AR
Labour Ral Vaman ce LRV)
LAV R-AR)x AHf
Labour ffi ciemCy vaiamce LEV)
EV =z
(s H- AHW)SR
9d tin vannam ce (ITV)
TTV 9d hours x Standadce
Not
No:
Hle ime venamce A|l aluways be
RdverSe
 abour Mix Vaniamu
Gama Composidnor
Gang
(LMV)
MV R AHto) x S
Labour Yietd Vaiama LYV)
LyV ( Sid yeld for actual hs wovked
- Actua) yields ) XAva Sto
Labour CosF
Cabou Canomuy
Cx2) 5-67
2 3
Seilled St SR sc RH. AHP EH AHw AR AC
Unsliled
bour VamamCi /waqe Varuam ce
J LEV ITV
LRV
(Se-AR)AHP hrs
LMV LYV
Compon koy
(RH AH WS e (Std ied for Adua
h o s tworked
Actual ield
Avg atour Co
 Com&G
A gang works nor mol
ok 30 mam, 1S womn amd 1o bo
bos.
ThLy a paid t a n d our d hou
hour atn
mdar:
Womon Rg.0.6o and Bos 3 o
Men Rs.
oking eek ok o hs, ha
expe ct dd fo pbduce
dudput
Duinq the week ended December, the
am Consisle d o o men, o oomemamd
The actua ages paid SOre ar
the rete Rs 01o s O . 6 , Rs 030
Lespedtively our hoursS wRre tosf due
To abmotma ide Hme Omd 600 um wer
podu ced
Calculct ) Wa amomee (Le v)
2) Wae rat vamamce (LAV)
3) Labour
iany (LEV)
varience
e Conpositon vomamce
(LmV)
5) kalbow 9Al
t me Vonoml
TV
LCV
Lev C Ae AC- AHPx AR
LRV SA-R)x0HR
LEV n - 4 ) xsR TV 9 d kr
xS
MV =
(AH- A 4 w) £R
 SR RH AH r T AAw|4R AC
SH
960
0 s76 1oD 160016o |u 4o |0.7 120
360o 6 96
600 O.6 288 s4ooo
360 30
0 y 28
320
760 I84
Nor mal week ob yo hs
men 30
No ob Wonen =S
o
200 hw
SHSH CM) 30 xyo
SH CW-ISx uo 6o0 h
S (B)= 1oxyo
tandards no aiven for eco unib heNan
actua l6lboo umt SH Labou aru
ve uned to Ccaleald tr adual ptutlum
Men
For Qceo ws
Womem
960 3
men
400
x600
20o0
320
AoiSe d -tous Total Atto S+.
1otal SH

yox uome lbobo

A H M) =

AHP w) 4ox 10
200
AG (e) yo x 5
buys
Odltume hor ere lost
4ox y 16o
T (m) = ee
TT W) (oxy y 0

TT )
AC A HP AR
16o0 xo l12o
ACM) =

AC() =
Y6o x o6S 2 66
AcCe) = 200 D3

No
RuRHm)- 6ot.12T xq60
16o

RHC
1 2 x 320 36
RH B
 LCV
raSy
Sc- A C CAdvex se)

LRV -(sR-AR) A P

-01) x)600 16o

LRV CM) -

favourake)

LRV Cw) o 6-0 6S) uo0 l (o)

Adverse)
LR CB) = Qod
(o.a3)xoD
avowee6L)
Tota LRV 60 +20)-+o
(FVanuk)
&s. 6
habom elticieney vaniam cR LEV)

=SH-A ttw) s

L6V (M)= (160- 144 0) 8

(3s)
CAdvese)
LEV( ) =
(ug0-360) x 04= Rs 72
CFavounabi)
LGV e ) = 20 - 1s0) x oG = ls SL
Favounabh)
Vba EV =
(3)+72+56 Es6)
Advense
T a l tne Vaiance (T TV) Td& hrsx eR

LTVM) z |L6 X gdo0 8 Ks 2 8

(Adae)
ITVW)- uoxo.6= Rs 2y
CAdvene
ITY ) 2o x 0.y= S.8
Advee)
Ttal TV =AS(160) Advene

Venfication LCV LRV+ LEV+ ITV

6ot (sd) +(6.)
2s6) Nelverse
Cqang Composilaon Vamamce (LMV)
AH-A 4w) xSR3
GCVCM)=(losp -Jy 40)x 0 y = Rs
(288)
(Advere)
GCv C) =(54o-360) 0.6 R
1o s
Palorcblee)
Gev CB) 6o-180 D.y. &
x
72
Faybuwa)
b GCV Rs (108) Advesce
 La bou iald Vamance Y)

Sdield fpr ac tual la kour hs - A<ual )y tug shd

Cworked Yiald abo CosF

Ct Std yield for actual labour oovkA be x

= 93Dx l600
6o
Actu yield 6 6o umms
Ava ctd Cabowr Cosf us4 74

LYV =(ISdo -H 6o0) x o 79

Advers) R us)
VAvifi caon
LEV GCV +LYV =(o8)+t4s)

(2S6) Advens