Question
सीमांत लागत निर्धारण (Marginal Costing) के प्रबंधकीय उपयोग (Managerial Uses of Marginal Costing)
Answer :
Word Count : 285
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सीमांत लागत निर्धारण (Marginal Costing) एक महत्वपूर्ण प्रबंधकीय उपकरण है, जो निर्णय लेने में सहायक होता है। यह लागतों का निर्धारण करती है जो किसी उत्पाद या सेवा की अतिरिक्त इकाई उत्पादन पर आती हैं। सीमांत लागत में केवल परिवर्तनीय लागत शामिल होती है, जैसे कच्चा माल, श्रम और अन्य व्यय, जो उत्पादन की मात्रा के साथ बदलते हैं। यह निश्चित लागतों को अलग करता है,
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