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Cost Accounting Operating Costing(Professional Course Level)

Ca Raja Natarajan, Chartered Accountant

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6 Videos (1h 2m)
    • Meaning of Operating Costing

    • Cost Sheet under Operating Costing

    • Case study bus fare

    • Case Study Cost per absolute ton km

    • Case Study evaluation of facilities

    • Case Study - Composite Units


About This Class

Welcome to Cost Accounting Operating Costing.

Operating Costing is a method of ascertaining cost of providing or operating a service. This costing method is used by entities which provides services rather than the entities engaged in production activities.

The focus of Operating Costing is to arrive is ascertainment of Cost of Services. This costing method is usually made use by

-Transport Companies;

-Gas and Works Departments;

-Electricity Supplies Companies;




-Schools, etc.

In this course, you will learn about

a) Meaning of Operating Costing;

b) How to compute cost of composite units - i.e., Tonne-km., Quintal-km.

c) Preparation of Cost Sheet under Operating Costing

d) Calculation of Bus fare to be charged for each passenger

e) Computation of Cost per absolute ton kilometer

f) Evaluation of conveyance facilities.

This course is structured in self paced learning style.

Video lectures were used for delivering the course content.

Welcome to this course once again.






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Ca Raja Natarajan

Chartered Accountant

I am a Chartered Accountant with tonnes of passion for teaching.

I teach Financial Management for Chartered Accountancy and Cost and Management Accountancy students in Ernakulam,India. and I teach 100+ Finance, Accounts, Costing, Banking, Credit Analysis, Statistics, etc. in Skillshare.

I also hold

Post Graduate Diploma in Business Administration in Finance from Symbiosis, Pune Bachelors in Commerce, from Loyola College, Chennai.

I worked in State Bank of India as Assis...

See full profile