A STUDY ONOPERATING COSTING.BYJUHI .YASHWANT .PUNMIYAM. Com. ADVANCED ACCOUNTANCY[PART- I, ROLL NO. 33]SUBMITTED TOUNIVERSITY OF MUMBAIUNDER THE GUIDANCE OFProf. VARSHA PENDSE

VPMK.G JOSHI COLLEGE OF ARTS &N.G BEDEKAR COLLEGE OF COMMERCE.[RE-ACCREDITED GRADE AFFILIATED BY UNIVERSITY OF MUMBAI]ACADEMIC YEAR 2014-2015

ACKNOWLEDGEMENTI 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.

DECLARATIONI am Miss Juhi Y. Punmiya, Roll No. 33 of 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.

INDEXSR. NO.TOPICPAGE NO.

1Chapter 1OPERATING COSTING

Introduction 1

Application of Operating costing3

Cost Unit 4

2Chapter 2TRANSPORT COSTING6 - 14

3Chapter 3HOTEL COSTING15 - 21

4Chapter 4HOSPITAL COSTING22 - 31

5CASE STUDY32

6CONCLUSION34

7BIBLIOGRAPHY36