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30 Videos (1h 39m)
• Introduction

1:16
• Direct Costing

0:59
• Differential Cost

1:01
• Semi Variable Cost

2:19
• Difference between Fixed Cost and Variable Cost

4:20
• Difference between Marginal Costing and Differential Costing

2:29
• Difference between Marginal Costing and Direct Costing

1:58
• Difference between Marginal Costing and Absorption Costing

3:31
• Format of Marginal Cost Sheet

2:54
• Marginal Cost Equation

0:50
• Absorption Costing Format

1:10
• Contribution

0:57
• Relationship between Profit or Loss and Contribution

1:41
• Decision making Indicators in Marginal Costing

0:29
• Profit Volume Ratio

3:18
• Break Even Point

7:52
• Break Even Point Example

7:03
• Break Even Point Graph

3:13
• Indifference Point

3:47
• Difference between Indifference Point and Break Even Point

1:30
• Shut Down Point

2:49
• Case Study on Segregation of Fixed and Variable Cost

6:12
• Case Study on Break Even Point

7:40
• Case Study on Computation of Sales for Desired Profits

5:00
• Case Study on Price Volume Ratio and Break Even Point

12:13
• Case Study - Break Even Point and PV Ratio

12:04
• Case Study - Marginal Costing Basic Computations

16:46
• Case Study on Profit Volume Ratio and Break Even Point

11:30
• Case Study - Finding Fixed Cost, PVR and Sales

10:17
• Case Study - Marginal Cost Sheet and Variable Cost Interpretation

13:26

Course Updated on 25th March 2015 with 7 Videos (including 4 Case Studies)

Marginal Costing is a technique of Decision Making adopted by Management of the Business Units.

Marginal Costing is practically applied in the following situations:

a) Performance Evaluation

b) Profit Planning

c) Fixation of Selling Price

d) Make or Purchase Decision

e) Optimizing Product Mix

f) Cost Control

g) Flexible Budget Preparation

Marginal Costing involves, ascertainment of costs, classifying the costs into Fixed and Variable Cost and using such information for analysis and decision making.

In this course, you will learn about

Marginal Costing,

Direct Costing,

Differential Costing

Variable Costs

Fixed Costs

Semi Variable Costs

Marginal Cost Sheet

Absorption Costing

Marginal vs Absorption Costing

Contribution

Relationship between Contribution, Profit and Loss

Profit Volume Ratio

Break Even Point

Margin of Safety

Indifference Point

Shut down point.

All the above topics will be explained through Video Lectures.

You will learn the theory and practical problems of Marginal Costing in this course.

You should have some basic knowledge of costing and accounting for taking up this course.

This course is structured with an objective to enable you to equip for your examinations.

This course is structured in self paced learning style.

Take this course to understand the theory and practice of Marginal Costing.

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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

2. Bachelors in Commerce, from Loyola College, Chennai.

I worked in State Bank of India as Assistant Vice President - Credit for a period of four years after which i started my Chartered Accountancy Practice.

During the stint in State Bank of India, I worked on credit proposals of Mid Corporate Units and gained good experience in

a) Financial Analysis

b) Risk Assessment

c) Viability Study

e) Project Finance

f) Working Capital Management, etc.

I conduct work shops for Entrepreneurs, Chartered Accountancy / Cost and Management Accountancy Students on the topics like

a) Project Finance

b) Credit Risk Assessment

c) Entrepreneurship Development

d) Finance for Non Finance Executives

e) Burning Desire for Entrepreneurship

I love teaching and i want fundamentals of accounting and finance to reach students and so i am here.