Question
विभेदक लागत (Differential Costing)
Answer :
Word Count : 225
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विभेदक लागत वह तकनीक है जिसमें दो या अधिक वैकल्पिक निर्णयों के बीच होने वाले लागत के अंतर का विश्लेषण किया जाता है। इसे निर्णयात्मक लेखांकन की महत्वपूर्ण विधि माना जाता है, क्योंकि इसका मुख्य उद्देश्य प्रबंधन को उचित विकल्प चुनने में सहायता प्रदान करना है। जब किसी विशेष निर्णय के कारण कुल लागत में जो परिवर्तन होता है, उसी परिवर्तन को विभेदक
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