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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
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Published Paper Details:
Paper Title
A Comparative Study of Costing Techniques at Asian Beverage Private Limited
Authors
Gopinath V, Sofia Vincent J
Keywords
Absorption costing, throughput costing, standard costing, activity-based costing, costing techniques, cost efficiency, profit margin, profitability
Abstract
This study examines the effectiveness of different costing techniques used at Asian Beverage Private Limited. A comparison study was done on absorption costing, throughput costing, standard costing, Activity-Based Costing (ABC) on two products: 200 ml Campa Lime & Lemon and 500 ml Campa Cola. The data were collected through labour wages, water and power bills, input usage according to the bill of materials, along with other finance information. The results show that both the products earned maximum profits using the throughput costing and standard costing techniques, while the absorption and ABC methods required more refining. This study states that if pricing is based on the throughput or standard costing method and production process, profitability can be increased. Results recommend refining the company's costing structures to enhance cost efficiency and improve adaptability to market fluctuations.
IJCRT's Publication Details
Unique Identification Number - IJCRT2505447
Paper ID - 285730
Page Number(s) - d889-d895
Pubished in - Volume 13 | Issue 5 | May 2025
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Gopinath V, Sofia Vincent J, "A Comparative Study of Costing Techniques at Asian Beverage Private Limited", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.13, Issue 5, pp.d889-d895, May 2025, Available at :http://www.ijcrt.org/papers/IJCRT2505447.pdf
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Submit Manuscript Online Impact Factor: 7.97 Review Results : Within 02-03 Days Paper Publication : Within 02-03 Days
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
ISSN and 7.97 Impact Factor Details
ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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