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A STUDY

ON

OPERATING COSTING.

BY

JUHI .YASHWANT .PUNMIYA

M. Com. ADVANCED ACCOUNTANCY

[PART- I, ROLL NO. 33]

SUBMITTED TO

UNIVERSITY OF MUMBAI

UNDER THE GUIDANCE OF

Prof. VARSHA PENDSE

VPM

K.G JOSHI COLLEGE OF ARTS &

N.G BEDEKAR COLLEGE OF COMMERCE.

[RE-ACCREDITED GRADE AFFILIATED BY UNIVERSITY OF MUMBAI]

ACADEMIC YEAR 2014-2015

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ACKNOWLEDGEMENT

I am pleased to present my project on OPERATING COSTING .On completion of

this project I would like to acknowledge the invaluable support I have received from our

Prof. MRS. VARSHA PENDSE who took the time out of her busy schedule to meet and support

me.

I am also very grateful to principal, staff members with whose support and guidance I successfully

completed this project. The same would not have been possible without the support and facilities

which were made available by the library staff during the course.

I would like to thank Mumbai University for giving me this opportunity to work on this project,

which has helped me to gain knowledge about this topic.

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DECLARATION

I am Miss Juhi Y. Punmiya, Roll No. 33of K. G. Joshi College of Arts and N.G. Bedekar College

of Commerce studying M. Com. In Advanced Accountancy Part I hereby declare that I have

completed this project on OPERATING COSTING in the academic year 2014-15. The

information submitted is true and original to the best of my knowledge.

Miss. Juhi Y. Punmiya.

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INDEX

SR. NO. TOPIC PAGE NO.

1 Chapter 1

OPERATING COSTING

Introduction 1

Application of Operating costing 3

Cost Unit 4

2 Chapter 2

TRANSPORT COSTING

6 - 14

3 Chapter 3

HOTEL COSTING

15 - 21

4 Chapter 4

HOSPITAL COSTING

22 - 31

5 CASE STUDY 32

6 CONCLUSION 34

7 BIBLIOGRAPHY 36

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