1. INSTITUTE OF PROFESSIONAL
EDUCATION AND RESEARCH,
BHOPAL
PRESENTATION ON
COST SHEET
Prsented by:-
SUBMITTED TO- Jaysingh Rajput
Prof. Abhishek Jain Harshid Rai
Hariom Prajapati
Sandeep Patel

2. Cost sheet is a statement, which shows
various components of total cost of a product.
It is detailed statement depicting the sub
division cost arranged in logical order under
different head

3.  It provides the total cost figure as well as cost
per unit of production.
 It helps in cost comparison.
 It facilitates the preparation of cost estimates
as well as cost per unit of production.
 It provides sufficient help in arriving at the
figure of selling price.
 It facilitates cost control by operational
efficiency.

5. DESCRIPTION TOTAL COST DIRECT COST OVERHEADS TOTAL COST
PER UNIT COST PER PER UNIT
UNIT
Bills of material - - -
cost
Direct Labour - - -
Manufacturing - - -
Overheads
Marketing - - -
&administrative
overheads
Total cost per -
unit
Add- Desired -
profit
Desired selling -
price per unit

6. DESCRIPTION TOTAL TOTAL TOTAL FIXED VARIABL TOTAL
COST FIXED VARIABL COST E COST /
COST E COST /
UNIT COST UNIT
/
UNIT
Bills of material - - - -
cost
Direct Labour - - - -
Manufacturing - - - - - -
Overheads
Marketing - - - - - -
&administrative
overheads
Total cost per - - -
unit
Add- Desired -
profit
Desired selling -

7. Profitability Statement
 DIRECT PRODUCT PROFITABILITY (DPP)
An assessment of the net profit generated by a
particular product, which considers costs such
as distribution, warehousing and retailing but
not the original purchase price.
Benefits Of DPP
 Better cost Analysis
 Better pricing decisions
 Better Management of stores & warehouse
space.

8. Customer Profitability
Analysis
 Organizations used to identify the most
valuable customers or customer segments to
prioritize marketing, sales and service
investments.
Benefits of CPA
 Helps Suppliers to identify which customers
are eroding overall profitability & which
customers are contributing to it.