Fixed Cost vs Variable Cost 📊 | Marginal Costing Explained Clearly | Lesson 5
Автор: Commerce Insights by Mihir
Загружено: 2026-01-19
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📘 Marginal Costing – Lesson 5 | Fixed Cost & Variable Cost
In this lesson, we focus on one of the most fundamental and scoring concepts of Marginal Costing — understanding the difference between Fixed Cost and Variable Cost and how they behave at different levels of production.
This concept is the base for contribution, P/V ratio, break-even point, and decision-making, so clarity here is extremely important for exams.
💡 What you’ll learn in this video:
Meaning of Fixed Cost and Variable Cost
Behaviour of costs at different output levels
Examples of fixed and variable costs in real business situations
How fixed and variable costs affect profit and contribution
How to identify fixed vs variable costs from exam questions
Common mistakes students make while classifying costs
🎯 Perfect for:
CA Intermediate | CMA Inter | CS Executive | B.Com | M.Com | Class 12 Cost Accounting Students
This lesson will help you build a strong conceptual foundation for upcoming topics like Contribution, BEP, Margin of Safety, and Decision Making under Marginal Costing.
📢 Don’t forget to LIKE 👍, COMMENT 💬 your doubts, and SUBSCRIBE 🔔 to Commerce Insights by Mihir for exam-oriented Cost & Management Accounting lessons explained with clear logic.
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