Tips for costing..
This is my second part of article. M very happy tht people appreciated my last article abt info tech. I m posting this article again bcz tht was posted with my last id …n now m unable to find its link ……
so here is it my analysis abt costing….
Costing this is easy bt logical sub. Thtsy itna easy hote hue bhi its remain complicated.
Chapter analysis…..
|
s.no |
Chapter no
|
Imp topic |
Portion u can leave
|
Theory/ practical |
Imp or Not imp |
min mark |
|
|
1 |
Intro |
Def asked mainly.cost a/cg ke objective,installation,n difficulties |
Nothing |
Theory |
imp |
2-3 |
|
|
2 |
Material |
Almost whole |
Nothing |
Mix |
imp |
5 |
|
|
3 |
Labour |
Rowan n halsey method practical,n also def
|
Baki methods ke practical |
Theory |
imp |
3 |
|
|
4 |
Overheads |
Supplementary rates |
Not really |
Theory |
ni |
|
|
|
5 |
Unit costing
|
---- |
Totally |
---- |
ni |
- |
|
|
6 |
Job,batch,costing |
Contract with escalation clause
|
Job n batch |
Job n batch ki theory |
imp |
8 |
|
|
7 |
Process |
Totally imp |
--- |
practical
|
imp |
8 |
|
|
8 |
Joint n by product |
Nothing much, u can simple learn this chp theory. |
Jitna imp hai usko chod ke sab irrelevant. |
theory |
ni |
- |
|
|
9 |
Operating |
Simple Q, def of absolute n commercial |
Nothing |
Mix |
seldom |
Cant say |
|
|
10 |
Integral |
--- |
Practical |
Theory |
nopes |
--- |
|
|
11 |
Reconciliation |
Practical q only |
Nothing |
Mix |
must |
6 |
|
|
12 |
Marginal |
Totally imp |
Nothing |
Mix |
must |
6 |
|
|
13 |
Budgeting |
Imp |
Nothing |
Mix |
must |
imp |
|
|
14 |
Std costing |
Totally imp |
Nothing |
Mix |
must |
6 |
|
My view
v I hav taken P.C.tulsian book.
v Its gud bt lengthy.
v It lacks gud explanation on marginal n std costing which creates a gud base for 10 marks atleast.
v So I refered makkar sir notes. It has a gud base in marginal , std ,n also budgeting.
v Well I wil prefer rajesh makkar sir notes over this book for these chp.
v Overhead is a chp which shouldn’t b focused too much..n its methods as well.i wasted a lots of time. This chp should b done atlast.
v Cant predict the marking base bcz costing is a paper of mix question so cant make exact probability.
v Operating costing is a kinda chp frm which practical q in 2 yrs almost .
v Costing q comes in mix format so cant define wht % of every chp accurately.
Regards …
Naina….
CAclubindia
