1. The document discusses concepts in cost accounting including the measurement and reporting of financial and non-financial resources used by an organization. 2. It addresses different types of costs like fixed costs, variable costs, direct costs, and indirect costs. 3. The document also mentions different costing methods like job order costing, process costing, and activity-based costing and how they allocate costs to cost objects.

1. NITIN KHANDELWAL
RAGHU MONGA
RAVINDER SINGH
RISHU YADAV
DR. VENUS

2. Resources
Financial
Non-
Financial
ORGANIZATION

3.  Cost Accounting measures and
reports financial and non-financial
information related to the
organization’s acquisition or
consumption of resources

4. COST/UNIT
PROJECTION
HISTORICAL
DATA
HOSPITALITY
SERVICES MANAGEMENT
DECESION
MAKING

5. FIXED CAPACITY
INTANGIBILITY
Location
&
USALI
OPERATING Labor
COST

6. FIXED COST
(Rooms,wages,salaries)
VARIABLE COST
(food and beverages)

7. HIGH
HIGH ADDITION RISE IN
GROSS
FIXEDCOST TO TOTAL NET
PROFIT
REVENUUE PROFIT

8. JOB ORDER PROCESS ABC
COSTING COSTING COSTING

9. 14.2.
2012
Direct Costs
Indirect Costs Resources Activities Activity Drivers Cost Object
Profit
10.7.2 9
008

10. 14.2.
2012
Materials
Indirect Costs Resources Activities Activity Drivers Cost Object
Profit
10.7.2 10
008

11. 14.2.
2012
Materials
White-Collar Number of
Indirect Costs Inbound logistics
Workers Purchase Lines
Number of Order
Equipment Outbound logistics
Lines
Number of Cost Object
Facilities Production Planning
Production Batches
Energy
Profit
10.7.2 11
008

12. 14.2.
2012
Order
ID Description Price QTY Total Line
154343 Karahi 200 Rs 1 Plate 200
Paneer
153345 chicken 300 Rs 1 Plate 300
Total 500
10.7.2 12
008