#3 Control Ratios (Pure Concept No Tricks) ~ Standard Costing [For B.Com/M.Com/MBA/CA/CS/CMA]
Автор: CA. Naresh Aggarwal
Загружено: 2018-06-15
Просмотров: 161814
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In this lecture I have explained 'Control Ratios' through concept not merely a trick to remember the formula. This concept will help students while attempting question related to Overhead Variance in Standard Costing and in problems related to Budgetary Control.
This lecture explains the followings :
1. Activity Ratio
2. Efficiency Ratio
3. Capacity Ratio
4. Budget Time / Hours
5. Standard Time / Hours
6. Actual Time / Hours
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