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Description
| SESSION | JULY-AUGUST 2025 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | I |
| COURSE CODE & NAME | DCM6104 COST ANALYSIS AND CONTROL |
Set – 1
Q1. Briefly explain the following:
- Contract Costing.
- Operating Costing.
iii. Unit or Single Output Costing.
- Process Costing.
- Operation Costing.
Ans 1.
- Contract Costing
Contract costing is a method of costing used where work is undertaken according to specific contracts, usually of long duration. It is commonly applied in industries such as construction, shipbuilding, civil engineering, and large-scale infrastructure projects. Under this method, each contract is treated as a separate cost unit, and all costs related to that particular contract are recorded separately. Direct costs such as materials, labor, and direct expenses are charged directly to the contract, while indirect costs are apportioned appropriately. Since contracts often extend over
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Q2. Information on the overhead of different production and service departments is available as follows for July 2025:
| Particulars | Production Department | Service Department | |||
| X | Y | Z | Maintenance | Store | |
| Indirect material | 19,000 | 24,000 | 4,000 | 30,000 | 8,000 |
| Indirect wages | 18,000 | 22,000 | 6,000 | 20,000 | 13,000 |
| Area (Sq. ft.) | 2,000 | 2,000 | 1,500 | 1,000 | 500 |
| Capital value of assets | 1,00,000 | 1,20,000 | 80,000 | 60,000 | 40,000 |
| Kilowatt hours | 1,000 | 1,100 | 400 | 375 | 125 |
| Number of employees | 18 | 24 | 6 | 8 | 4 |
In addition to the above, the following information is available:
Lighting Expenses Rs.70,000
Power expenses Rs.1,20,000
Rent and rates Rs.56,000
Insurance of assets Rs.20,000
Canteen expenses Rs.18,000
Depreciation rate on capital value of assets per annum 12%
Find the overhead of each department.
Ans 2.
Departmental Overheads (Primary Distribution) for July 2025
Statement Showing Department-wise Data (July 2025)
| Particulars | X | Y | Z | Maintenance | Store | Total |
| Indirect Material (₹) | 19,000 | 24,000 | 4,000 | 30,000 | 8,000 | 85,000 |
| Indirect Wages (₹) | 18,000 | 22,000 | 6,000 | 20,000 | 13,000 | 79,000 |
| Area (Sq. ft.) | 2,000 | 2,000 | 1,500 | 1,000 | 500 | 7,000 |
| Capital Value of Assets (₹) | 1,00,000 | 1,20,000 | 80,000 | 60,000 | 40,000 | 4,00,000 |
Q3. Mention any five differences between Marginal and Absorption Costing.
Ans 3.
Differences between Marginal Costing and Absorption Costing
Marginal costing and absorption costing are two important techniques of cost accounting used for cost analysis, pricing, and managerial decision-making. Although both methods aim to ascertain product cost and profit, they differ significantly in treatment of costs, valuation of inventory, and usefulness for management decisions. The following discussion explains five major differences between
Set – 2
Q4. If the semi-variable cost for 2,000 units of output is Rs. 15,000 and for 3,000 units it is Rs. 20,000, find the variable cost per unit and total fixed cost for the period.
- Selling Price is Rs. 200; Variable cost per unit is Rs. 120; Fixed Cost is Rs. 10,000.
The number of Units produced is 200.
Calculate the following:
- Contribution
- P/V ratio
iii. BEP in Rs.
- BEP in units.
Ans 4.
(A).
Semi-variable Cost (High–Low Method)
Given:
At 2,000 units → Cost = ₹15,000
At 3,000
Q5. The following data relates to two machines of KPS Ltd.
| Particulars
|
Existing machine Rs.
|
New machine Rs.
|
| Capital cost Rs.
Marginal cost per unit Rs. Selling price per unit Rs. Fixed expenses Rs. Annual Output (units) Life of machinery (years)
|
1,00,000
60 120 48,000 2,000 10
|
4,00,000
52 120 1,48,000 4,000 10
|
The existing machine has been working for 5 years. Its present resale value is Rs. 40,000. The scrap value of the machine may be taken as nil. Advise whether the old machine should be replaced by a new machine if the rate of interest is 10% per annum.
Ans 5.
Replace Old Machine? (NPV Decision @ 10%)
Step 1: Annual Cash Profit (Contribution – Fixed)
Existing machine:
Contribution/unit = 120 − 60 = ₹60
Annual contribution = 60
Q6. Define the concepts of Pricing Decisions. And explain its external and internal factors.
Ans 6.
Pricing Decisions: Meaning and Internal & External Factors
Pricing decisions refer to the process of determining the appropriate price at which a product or service should be offered to customers. Price is the only element of the marketing mix that generates revenue, while all other elements involve costs. Therefore, pricing decisions directly influence profitability, market position, and long-term sustainability of a business. An effective pricing decision aims to recover costs, earn a reasonable profit, and provide value to