Monday, 8 July 2013

(•۝• ѴƲ cℓʋв •۝•) MGT402 Complete format of MARGINAL COSTING / DIRECT COSTING


MARGINAL COSTING / DIRECT COSTING
RS. RS.

SALES

 

 

LESS: VARIABLE COST OF GOODS SOLD

 

 

OPENING INVENTORY

 

 

DIRECT MATERIAL

 

 

DIRECT LABOR

 

 

VARIABLE FOH / COST

 

 

AVAILABLE

 

 

LESS: CLOSING INVENTORY

 

 

GROSS CONTRIBUTION MARGIN

 

 

LESS:

 

 

VARIABLE ADMIN EXP

 

 

VARIABLE MARKETING / DISTRIBUTION EXP

 

 

CONTRIBUTION MARGIN

 

 

LESS: FIXED EXP.

 

 

FIXED FOH

 

 

FIXED ADMIN

 

 

FIXED MARKETING / DISTRIBUTION EXP

 

 

OPERATING PROFIT / LOSS

 

 

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