Cost Accounting (Overhead)

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BBA & BBS 3rd year
  1. Oli Sir
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স্যার আমার একটা প্রশ্ন আছে.
স্যার আপনি আলোচনাতে বলসেন fixed cost এবং variable cost কে machine hours দিয়ে ভাগ করলে যে rate গুলো পাবো সেই দুইটা rate যোগ করলে machine hour rate পাবো. কিন্তু অনেক অঙ্কে শুধু fixed cost কে machine hour দিয়ে ভাগ করে, variable cost কে machine hour দিয়ে ভাগ করে না.

কোন সময় variable cost কে machine hour দ্বারা ভাগ করবো আর কোন সময় ভাগ করব না সেটা কিভাবে বুঝবো..??

maimunakhatun