Solution: Auxiliary services (सहायक सेवाएं) The development of shipping leads to the development of ports and other secondary activities like ship repair / dry docking, container repair and container leasing etc. Which are usually termed...
Answer – Open Sky policy खुली आकाश निति Since the 1970s, there has been a gradual liberalization of the air transport market through the implementation of Open Sky policy. The literature on these policies identifies...
Solution: Funds flow statement is unique compared to other statement since it converts a stock statement (balance sheet) into a flow statement. As such, there is not much of comparison or relationship between funds...
Solution: In this section, we are described Plant shut down decisions. Let’s check it out. Plant Shut Down Decisions (फैक्ट्री बंदी निर्णय) – This kind of decision is being taken when the nature of...
Solution: In this section, we are described expansion and contract decisions. Let’s check it out. विस्तार या संकुचन निर्णय Expansion and contract decisions In any factory, if there is scope for expansion and there...
In this section, we are described about make or buy decisions. Let’s check it out. उत्पादन या क्रय निर्णय – Make or Buy Decisions – Decisions about whether a manufacturer of goods or services...
Question 4. Differentiate between the following: (a) Standard cost and Estimated cost (क) मानक लागत और अनुमानित लागत Answer: Standard cost and Estimated cost are based on the experience and analysis of assumptions, representing what “can...
Fixed Overhead Efficiency Variance And Fixed Overhead Calendar Variance Fixed Overhead Efficiency Variance: This is the difference between the actual hours taken to complete a job and the standard hours that should have been...
Solution:- Marginal Costing And Absorption Costing Marginal Costing– The theory of direct, variable or marginal costing initially considers that the cost of producing goods or services should only assume the direct costs caused in the...
Businesses use differential and marginal costing to make critical decisions regarding financial issues for the short and long term. Differential and marginal costing give managers tangible numbers with which to work to develop a strategy. If...
निष्पादन बजटिंग एक अवधि के दौरान विशिष्ट लक्ष्यों की पूर्ति पर जोर देती है। Solution: The performance budget involves the evaluation of the performance of the organization in the context of both the specific...
ANSWER – “The budget should be regarded not as a master, but as a servant.” It is totally wrong to think that the introduction of the budget alone is enough to guarantee the success...
The budget is the main tool of financial management. Through it you can obtain a series of benefits because it provides the option of planning and control. In this sense, in this issue we...
Solution: Logistics variable and costs interact in a complex and indirect manner. Cost reduction in one area can affect many other logistics costs. This entire set of complex interactions should be checked together in a...
