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Cost Accounting
book

Cost Accounting

by K. Alex
February 2012
Intermediate to advanced content levelIntermediate to advanced
756 pages
17h 6m
English
Pearson India
Content preview from Cost Accounting

11

Service Costing/Operating Costing

CHAPTER OUTLINE
LEARNING OBJECTIVES

After reading this chapter, you will be able to understand:

  • The meaning of operating costing
  • The importance of operating costing
  • The industries where operating costing is adopted
  • Different units used in operating costing
  • How the fares and tariff are fixed in transport industries
11.1 INTRODUCTION

It is a method of ascertaining costs of providing or operating a service. This method of costing is applied by those undertakings, which provide services rather than production of commodities. The emphasis under operating costing is on the ascertainment ...

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Publisher Resources

ISBN: 9789332515642