Question
प्रबंधकीय निर्णयन में सीमांत लागत लेखांकन के उपयोगों की व्याख्या कीजिए।
Answer :
Word Count : 490
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सीमांत लागत लेखांकन (Marginal Costing) प्रबंधकीय निर्णयन में एक अत्यंत उपयोगी तकनीक है, क्योंकि यह लागत को स्थिर (Fixed) और परिवर्ती (Variable) भागों में विभाजित करके निर्णय प्रक्रिया को अधिक स्पष्ट और तर्कसंगत बनाती है। इस पद्धति में उत्पादन की प्रति इकाई पर आने वाली परिवर्ती लागत तथा योगदान (Contribution) पर विशेष ध्यान दिया जाता है, जिससे प्रबंधन को यह समझने में सहायता मिलती है कि उत्पादन स्तर में परिवर्तन, मूल्य निर्धारण, या संसाधनों के उपयोग में बदलाव से लाभ पर क्या प्रभाव पड़ेगा। सीमांत लागत का प्रमुख उद्देश्य अल्पकालीन निर्णयों को प्रभावी बनाना है, जहां स्थिर लागत को अपरिवर्तनीय मानते हुए केवल अतिरिक्त लागत और अतिरिक्त आय के आधार पर निर्णय लिए जाते हैं। प्रबंधकीय निर्णयों में इसका एक महत्वपूर्ण उपयोग मूल्य निर्धारण (Pricing Decisions) में
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