Analysis of changes in Sales and Cost - Management Duniya

Analysis of changes in Sales and Cost

 

Analysis of changes in Sales:

Change due to Quantity (Volume):

Difference in Quantity x Base year Price

Change due to Price:

Difference in Price x Base year Quantity

Change due to Quantity & Price:

Difference in Quantity x Difference in Price

 

Analysis of Change in Cost:

Change in cost due to price:

Change in cost Price per unit x Base year quantity

Change in cost due to quantity:

Change in Quantity x Base year price Per unit

Change in cost due to cost & quantity:

Change in Quantity x Change in Price

Source: A/c Books & Notes

Tags: analysis, Capital, Capital Income, changes, Cost, cost of goods, Expenditure, expenses, finance, goods, in Sales, income, Management, Marketing, of, Price, revenue, sales, volume
By: Management Duniya