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Cost Units and Composite Cost Units

The term “Cost Unit” can be defined as a unit of product or service in relation to which costs are ascertained. As an example cost unit for a mobile …

Origin of Costing Methods

There are 04 types of costing methods that can be identified namely Job Costing Batch Costing Contract Costing Process Costing These types of costing methods …

Economies of Scale

When the firm produces in large scale it will experience benefits of mass scale production and as a result average cost per unit will reduce up to a certain …

Profit Mark Up vs Margin

Cost based pricing can be done using 02 methods: Mark up method Margin method Difference between these 02 methods can be illustrated as follows Mark Up Method …