Intro to Cost Management

CA Amit Sharma

1 INTRODUCTION TO COST
CHAPTER MANAGEMENT

By CA Amit Sharma 1
Fast Cost FM by AB Chapter - 01
 Intro to Cost Management
CA Amit Sharma

2 By CA Amit Sharma

Chapter - 01 Fast Cost FM by AB

 Intro to Cost Management
CA Amit Sharma

By CA Amit Sharma 3
Fast Cost FM by AB Chapter - 01
 Intro to Cost Management
CA Amit Sharma

NORMI\L Lo $S A BNot.fY'II\L J.o.s.s

1.os,eo \V\ turre.cl. a.s. VJ orn,ctJI. pcuit­ t'oo-'>e-' iV\Curred ,hie. tr, a\,ho'frnoJ,
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fe.>1 uv,,t · l.JV)\t- o.xe, s ubtrctc.te.�
la"t>l� bnits ONe

4 By CA Amit Sharma

Chapter - 01 Fast Cost FM by AB

 Cost Sheet
CA Amit Sharma

2 COST SHEET
CHAPTER

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CA"
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By CA Amit Sharma 5
Fast Cost FM by AB Cha
Chapter
pter - 02
 Cost Sheet
CA Amit Sharma

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® 2ltREC.1" cl.ABDUR <:OST

A�ou(lt po.ul. �o t.1tnploye.e.s. � �e.ir �&'Qo'f\., J l(M)ouY put it,f:;o
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1
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6 By CA Amit Sharma

Chapter - 02 Fast Cost FM by AB

 Cost Sheet
CA Amit Sharma

,� �-r, ! o� -1\t '- i,roducl-

Lb Hire.
Spt-t.\rc-
-�Cl.,U �
p,olud:
W\"'-dn,De. fw QiU Tec.½n{ctd A.t�,s�t�l>Ce.

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d"iiJ -eo1o.1ty, rQA'd,

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lvJ A mo-r\,',�cl {AJ.\;- 017 mould.s.

Cilr �fK'C l} ta.Vt)' Sc.Jbs.id ,a l'y GM'/ upfh>se , t\-ie.
So.v,it (.) lo be.. d.e.cl\l <J:ecl)

® PRtPA.RtNg, Tl-It c.os1 s1:ti:n

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d'
Ner \="Ac.TOR.'( GOsT

(:tt 8.l +y CA\'\�ret CJ() .tr

(+) \<� Ja c..<J�t
(+) Admi� c.o;.� re.lated. to prcAud-ioYl

(:I-) OV>l l' pt'.""l@}' po.ckir,i

(-) Bcu..e e sc.ro.p ''" By, pv:oclvc.t
0

By CA Amit Sharma 7
Fast Cost FM by AB Chapter - 02
 Cost Sheet
CA Amit Sharma

Cosr Of, PRO.:OUC.TfON

Of t.N11V\ f�
(j-) G°
(-) c. \o s. {"''3- F1

c.osr �f- �oo.os SOL�

(� NormtAA. Aclm," OW

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0.-) e01$+riboH� <!ll,f

(+} S e.GO�d..tUIJ yac:.1r.o.3in�

C.O>T OF SAJ..fc.S

� pro)ri�
5AL'e5

® FA<..TO�'(J <!:>YeRH <i:.A AS

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'I.VJcl �� �o..r�t.L DYi �e. loa..&,'s. o� ovii>rs pr-oclvct-d. ·

(IJ .st.o� .�-'P�rl.S (�J.()e.p . o\ pl11l\� �m}c.

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ll) �t.p'l't-' � Mcu\,t •r p((lv,ts
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�aflb � �)G clef>\; c,os.t '"" bo.<hu·J'

{,) A�'W',t.;,� c.o-'t o\ (S)Too\ �Ootti/ pol\Jh� c.ontrol

!'j s. a.� tools

® GUALll'f Got-lil!:O\, Cos.T

c..,,t, er- +he, \-�ot1rc.e&. used. � �vcJ.ity lDV>irol p(frpo.se

8 By CA Amit Sharma

Chapter - 02 Fast Cost FM by AB

 Cost Sheet
CA Amit Sharma

® R'c.SS.A8CH f ,:Oo;;\/HOF co.sT

C.OSb J-t,, 1mpt,'lt.m�� t>\ 6J\'tein\; proces, ,. p-rodud- , .te.nvice
·

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�cl l� Bvu so.ys .. Acl1W\in b\t is � 2./u'lfrit prodvc.,.l" , \t i� l,'f'l�l +o pn1CM1c.t,·o,,

tv'IC.lvde.s 0.-MOuwl; / e.>q>tMS.ts, lflo\- cUncl-ty .t.i�cl. to pro&\lcxitV1

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� •�'t. \urv11ture (1\o� p�.so..-,� l.YJc.,,m,e wJ

ti!.> s�tl)lit� ob A a'f'tl·IYI t.t'l\�\O)'l.tS , (Vll) L�a ql c.\,11y�1.s

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(VUtctUJ' , tt'\f� . �tlYY!urrie.)

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� Admio 6'CU\,eqcf, ·rs �\Ve/b '' S�eJf� "°'" 't.n d.�eAltifhltlJ '' 1;'\,te..ts ·,� is rJa.tecL
to p,-od.vcJ-ie'VI .. b,� 4, "d· i.s ulVek) wi� so.I.ea} d.i��\ov\'\An'l �« I � I¼- ,:s
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it is CM�td '1M oo ·4t vn:b .Sele(_ . l+ ,nclv d� j-ouo wiv,4 :-

ti J o.clv"'ti·��f/Vlt- ,mecli1t t.<>.tt ., w��-, te , Sq!e.a vn�pt rue,,,""- .

By CA Amit Sharma 9
Fast Cost FM by AB Chapter - 02
 Cost Sheet
CA Amit Sharma

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I
I

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10 By CA Amit Sharma

Chapter - 02 Fast Cost FM by AB

 Material cost
CA Amit Sharma

3 MATERIAL COST
CHAPTER
(b BrLL OF M6TE:R'IA\..S
Engineering/Planning

'
Department

Production DepartmenU
Hy Ul�i"'(:nt1J d�GJ'\-twteMt in S\"w . wnaf
s�
Workshop

2. Matenal Requisition
.s;�°il I s, -za. , Q.Hy, ., Y' is. r�u,re d.
3. Purchase Requi�tion

Store
1-·· IO. G
�:��l;���·��·_-·_-··i ► P
urchase Depa
rtment
.
j
;······1
Challan or/and Invoice
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t,u M I\T'c � IAL �E6)u I SLT l (!)N N,ofE,
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tn

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::o � o �Y\'I

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l.i,,) PURCHASE R€:Ql}\Stf(ON
A �ve.t\- b� s� �e..- h, p,<��e
'·············································►
CosUAccounting ,........... 7. Pertorrna Invoice ..............
Department ············ 8. Payment etc. ···········•
Supplier(s) de¢ fn �\JftM°'-\e. l<m •
___.,........... 9
.lnvoice

By CA Amit Sh
Sha
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5
Fast Cos
Cost FM by AB Cha
Chapter
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 Material cost
CA Amit Sharma

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12 By CA Amit Sharma

Chapter - 03 Fast Cost FM by AB

 Material cost
CA Amit Sharma

'
• C '� We.. � �d- �ty SQWle QW\Ovv,t
1-DCll.� -tt, etJ <t cl. d. o--i\y �W\ o ""'\:; � };­
'rec e.i Ve! b;¢ .)
l'\�o.t .to .s..s
(it'� burtleM \ � hMlc 'oy joo�
unit, .Co &,i\ � re.Av c.e 'fll
o.t,-\iT
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Jru�\\l, cm ¼t.. lo&.&i" --b- u>u,'nc
tvt�vr�t..e. owt� qsr /to.x on 1ocuis "r, v�ve.
(]) No1S'n� lo.ts. :- be>�e. �
GJy�
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pttJluioJ loo \0 1000

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By CA Amit Sh
Sha
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13
Fast Cos
Cost FM by AB Cha
Chapter
pter - 03
 Material cost
CA Amit Sharma

Y'l\o..tt,.' � \&'O to
A:'orl•� Cso) lo
\o�.s.
so lo

IN\/€:J•�TOR.}' CONT�L
c�\fFz.e.��T L�"f.� 'OF .S1ol�

I
lt ) •When to Order
•How Much to Order

•Upto How much to stock

I •Atleast How much to stock
(!VJ►
•Stock normally kept
�)
•Kept for emergency requirement
(\Ii)
•To meet sudden demand
LY�

Rl.- ordu a� :- Tk ... lf1ee.a a, � ��� -¼o.t:- Co��"j'

{,RQQJ onlU> lil.VvtJ -hn1e. -
Ord.tnoos C9st :- Cos.t �o�ed uri,-\l orJu-i� �e. \'YI�
�cl lrtc.(\Jc(ea, :-
,
I.AP�
- LI
X • (..c,s.� to trw\re
• l)tAQ& WO't't:, CA».t.f;
qoo�.ti.-.,,
RoQ,

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• ON!� «!.mp�e(. «1.1l- d.Artdt)' ruo.ktcA. to *.
• 1�, \)ort�'n.
14 By CA Amit Sharma

Chapter - 03 Fast Cost FM by AB

 Material cost
CA Amit Sharma

A�nvcd C.O'Vl�v\rtp\itr1
Re-. e>\l"cle< Q�

eJC�W\?le :. o-rctuina cost l� ,t 24)00/0fJ...vr >0 \.OWAt- l$ -tr,�

<!>rcl.�ivi5 cos.t i � A-,.v,vo.J. CA>W:�pti"' is. Gnoo lMik
OMcl � i.s.

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ltm,
.: frrl)(n:,

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07f

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� lY>.1.Vf�� c.o1t
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u�� �� �M�

w� i's � C'.olrrt i\'Jj LJJ1 \; -ib (.O.l t- "'b �Y\'I r.s S&o
l:Q.'Vy, cet :. \Of- p, � f?.o� 15

By CA Amit Sh
Sha
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5
Fast Cos
Cost FM by AB Cha
Chapter
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 Material cost
CA Amit Sharma

Ul
. S-oo � y2 ,c �oD )< (.('Ob X\01) .: l2.G'OO

�) ltm, -= Y2.. >< urro )c bfJ

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lo� io .tli,Qw
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i fau1 � t2-o� t
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S.o q C.O"� .Qe.veJ.. � R.OQ .,e.. �t
11
1�
➔ t\e. Q,t\�w«w- (s �Oft

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1'+ '\y
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'i� �e. lou� ve,rs,9'>1. �OQ or We. �

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c.o�\; � aNfYY toJt a,te. n,,-v1;�um · ih b, b-�\y-

lf� ,.
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16 By CA Amit Sharma

Chapter - 03 Fast Cost FM by AB

 Material cost
CA Amit Sharma

A. � AVW>v� C.O'V\.t"W>ptiv,,, (,ti. o. ye.u)

!) ::. Oy-qC!lf los.! (tGJr ov-d.u)
C. : CJ>Jtry Co.!� ( pe,.r llt\VIV1M t e-'1 U'tJit)

11pe. 1. . C/1.l�l�e.. f(J(l .tini,p\)'

e»a.\vate �t)Q. \1/.s wi�wt t.tJ� :-

Trpe. 2, :-

+ho.t- � C.oYYt p Cl-Ye.

11
\r\ OT> I)'
vOJ.t 0-\id. orcl ur- c.o�t- '
T'f'\>'- 3 !- $/ct\\ftA.te. £OQ.. '1/.s
�ist.oV>tt or� v}.s
di, fSJIM l: t'-,&\? (Aw, f°"e ,, pw <A-t�e.
�c.Q. , llM1''f Go.tt 4A.\d orr{u- l.<>.1t 11

By CA Amit Sh
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5
Fast Cos
Cost FM by AB Cha
Chapter
pter - 03
 Material cost
CA Amit Sharma

18 By CA Amit Sharma

Chapter - 03 Fast Cost FM by AB

 Material cost
CA Amit Sharma

By CA Amit Sh
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5
Fast Cos
Cost FM by AB Cha
Chapter
pter - 03
 Material cost
CA Amit Sharma

20 By CA Amit Sharma

Chapter - 03 Fast Cost FM by AB

 Material cost
CA Amit Sharma

By CA Amit Sh
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5
Fast Cos
Cost FM by AB Cha
Chapter
pter - 03
 Material cost
CA Amit Sharma

22 By CA Amit Sharma

Chapter - 03 Fast Cost FM by AB

 Employee cost
CA Amit Sharma

4 EMPLYOEE COST
CHAPTER

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 04
 Employee Cost
CA Amit Sharma

24 By CA Amit Sharma

Chapter - 04 Fast Cost FM by AB

 Employee cost
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 04
 Employee Cost
CA Amit Sharma

26 By CA Amit Sharma

Chapter - 04 Fast Cost FM by AB

 Employee cost
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 04
 Employee Cost
CA Amit Sharma

28 By CA Amit Sharma

Chapter - 04 Fast Cost FM by AB

 Employee cost
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 04
 Employee Cost
CA Amit Sharma

30 By CA Amit Sharma

Chapter - 04 Fast Cost FM by AB

 Employee cost
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 04
 Employee Cost
CA Amit Sharma

32 By CA Amit Sharma

Chapter - 04 Fast Cost FM by AB

 Overheads
CA Amit Sharma

5 OVERHEADS
CHAPTER

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 05
 Overheads
CA Amit Sharma

34 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Overheads
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 05
 Overheads
CA Amit Sharma

36 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Overheads
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 05
 Overheads
CA Amit Sharma

38 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Overheads
CA Amit Sharma

By CA Amit Sh
Sha
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Fast Cos
Cost FM by AB Chapter - 05
 Overheads
CA Amit Sharma

40 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Overheads
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 05
 Overheads
CA Amit Sharma

42 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Overheads
CA Amit Sharma

By CA Amit Sh
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Fast Cos
Cost FM by AB Chapter - 05
 Overheads
CA Amit Sharma

44 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Activity Based Cost
CA Amit Sharma

6 ACTIVITY BASED COST

CHAPTER

By CA Amit Sh
Sha
arm
rma
a 45
Fast Cos
Cost FM by AB Chapter - 05
 Activity Based Cost
CA Amit Sharma

46 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Activity Based Cost
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 47
Fast Cos
Cost FM by AB Chapter - 05
 Activity Based Cost
CA Amit Sharma

48 By CA Amit Sharma

Chapter - 05 Fast Cost FM by AB

 Marginal Costing
CA Amit Sharma

7 MARGINAL COSTING
CHAPTER

By CA Amit Sh
Sha
arm
rma
a 49
Fast Cos
Cost FM by AB Chapter - 07
 Marginal Costing
CA Amit Sharma

50 By CA Amit Sharma

Chapter - 07 Fast Cost FM by AB

 Marginal Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 51
Fast Cos
Cost FM by AB Chapter - 07
 Marginal Costing
CA Amit Sharma

52 By CA Amit Sharma

Chapter - 07 Fast Cost FM by AB

 Marginal Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 53
Fast Cos
Cost FM by AB Chapter - 07
 Marginal Costing
CA Amit Sharma

54 By CA Amit Sharma

Chapter - 07 Fast Cost FM by AB

 Marginal Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 55
Fast Cos
Cost FM by AB Chapter - 07
 Marginal Costing
CA Amit Sharma

56 By CA Amit Sharma

Chapter - 07 Fast Cost FM by AB

 Marginal Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 57
Fast Cos
Cost FM by AB Chapter - 07
 Marginal Costing
CA Amit Sharma

58 By CA Amit Sharma

Chapter - 07 Fast Cost FM by AB

 Standard Costing
CA Amit Sharma

8 STANDARD COSTING
CHAPTER

By CA Amit Sh
Sha
arm
rma
a 59
Fast Cos
Cost FM by AB Chapter - 08
 Standard Costing
CA Amit Sharma

60 By CA Amit Sharma

Chapter - 08 Fast Cost FM by AB

 Standard Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 61
Fast Cos
Cost FM by AB Chapter - 08
 Standard Costing
CA Amit Sharma

62 By CA Amit Sharma

Chapter - 08 Fast Cost FM by AB

 Standard Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 63
Fast Cos
Cost FM by AB Chapter - 08
 Standard Costing
CA Amit Sharma

64 By CA Amit Sharma

Chapter - 08 Fast Cost FM by AB

 Standard Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 65
Fast Cos
Cost FM by AB Chapter - 08
 Standard Costing
CA Amit Sharma

66 By CA Amit Sharma

Chapter - 08 Fast Cost FM by AB

 Joint & By Product
CA Amit Sharma

9 JOINT & BY PRODUCT

CHAPTER

By CA Amit Sh
Sha
arm
rma
a 67
Fast Cos
Cost FM by AB Chapter - 09
 Joint & By Product
CA Amit Sharma

68 By CA Amit Sharma

Chapter - 09 Fast Cost FM by AB

 Joint & By Product
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 69
Fast Cos
Cost FM by AB Chapter - 09
 Joint & By Product
CA Amit Sharma

70 By CA Amit Sharma

Chapter - 09 Fast Cost FM by AB

 Joint & By Product
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 71
Fast Cos
Cost FM by AB Chapter - 09
 Joint & By Product
CA Amit Sharma

72 By CA Amit Sharma

Chapter - 09 Fast Cost FM by AB

 Process Costing
CA Amit Sharma

10 PROCESS COSTING
CHAPTER

By CA Amit Sh
Sha
arm
rma
a 73
Fast Cos
Cost FM by AB Chapter -10
 Process Costing
CA Amit Sharma

74 By CA Amit Sharma

Chapter - 10 Fast Cost FM by AB

 Process Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 75
Fast Cos
Cost FM by AB Chapter - 10
 Process Costing
CA Amit Sharma

76 By CA Amit Sharma

Chapter - 10 Fast Cost FM by AB

 Process Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 77
Fast Cos
Cost FM by AB Chapter - 10
 Process Costing
CA Amit Sharma

78 By CA Amit Sharma

Chapter - 10 Fast Cost FM by AB

 Process Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 79
Fast Cos
Cost FM by AB Chapter - 10
 Process Costing
CA Amit Sharma

80 By CA Amit Sharma

Chapter - 10 Fast Cost FM by AB

 Budget Budgetary Control
CA Amit Sharma

11 BUDGET BUDGETARY CONTROL

CHAPTER

By CA Amit Sh
Sha
arm
rma
a 81
Fast Cos
Cost FM by AB Chapter -11
 Budget & Budgetary Control
CA Amit Sharma

82 By CA Amit Sharma

Chapter - 11 Fast Cost FM by AB

 Budget Budgetary Control
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 83
Fast Cos
Cost FM by AB Chapter -11
 Budget & Budgetary Control
CA Amit Sharma

84 By CA Amit Sharma

Chapter - 11 Fast Cost FM by AB

 Budget Budgetary Control
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 85
Fast Cos
Cost FM by AB Chapter -11
 Budget & Budgetary Control
CA Amit Sharma

86 By CA Amit Sharma

Chapter - 11 Fast Cost FM by AB

 Service Costing
CA Amit Sharma

12 SERVICE COSTING
CHAPTER

By CA Amit Sh
Sha
arm
rma
a 87
Fast Cos
Cost FM by AB Chapter - 12
 Service Costing
CA Amit Sharma

88 By CA Amit Sharma

Chapter - 12 Fast Cost FM by AB

 Service Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 89
Fast Cos
Cost FM by AB Chapter - 12
 Service Costing
CA Amit Sharma

90 By CA Amit Sharma

Chapter - 12 Fast Cost FM by AB

 Service Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 91
Fast Cos
Cost FM by AB Chapter - 12
 Service Costing
CA Amit Sharma

92 By CA Amit Sharma

Chapter - 12 Fast Cost FM by AB

 Service Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 93
Fast Cos
Cost FM by AB Chapter - 12
 Service Costing
CA Amit Sharma

94 By CA Amit Sharma

Chapter - 12 Fast Cost FM by AB

 Cost Accounting System
CA Amit Sharma

13 COST ACCOUNTING SYSTEM

CHAPTER

By CA Amit Sh
Sha
arm
rma
a 95
Fast Cos
Cost FM by AB Chapter - 13
 Cost Accounting System
CA Amit Sharma

96 By CA Amit Sharma

Chapter - 13 Fast Cost FM by AB

 Cost Accounting System
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 97
Fast Cos
Cost FM by AB Chapter - 13
 Cost Accounting System
CA Amit Sharma

98 By CA Amit Sharma

Chapter - 13 Fast Cost FM by AB

 Cost Accounting System
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 99
Fast Cos
Cost FM by AB Chapter - 13
 Cost Accounting System
CA Amit Sharma

100 By CA Amit Sharma

Chapter - 13 Fast Cost FM by AB

 Cost Accounting System
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 101
Fast Cos
Cost FM by AB Chapter - 13
 Cost Accounting System
CA Amit Sharma

102 By CA Amit Sharma

Chapter - 13 Fast Cost FM by AB

 Job, Unit & Batch Costing
CA Amit Sharma

14 JOB, UNIT & BATCH COSTING

CHAPTER

By CA Amit Sh
Sha
arm
rma
a 103
Fast Cos
Cost FM by AB Chapter - 14
 Job, Unit & Batch Costing
CA Amit Sharma

104 By CA Amit Sharma

Chapter - 14 Fast Cost FM by AB

 Job, Unit & Batch Costing
CA Amit Sharma

By CA Amit Sh
Sha
arm
rma
a 105
Fast Cos
Cost FM by AB Chapter - 14
 Job, Unit & Batch Costing
CA Amit Sharma

106 By CA Amit Sharma

Chapter - 14 Fast Cost FM by AB