COSTING A HOSPITAL SERVICE PRODUCT: MARGINAL Vs ABSORPTION COSTING.

@article{Gupta2001COSTINGAH,
  title={COSTING A HOSPITAL SERVICE PRODUCT: MARGINAL Vs ABSORPTION COSTING.},
  author={Puneet Kumar Gupta and Nikunj K. Parmar},
  journal={Medical journal, Armed Forces India},
  year={2001},
  volume={57 3},
  pages={230-3}
}
Costing a service product is a challenging but important tool for cost control. Different methods used for costing may provide varying costs and the choice of the method used becomes important. Use of absorption costing and marginal costing method and treatment of labour cost as variable and fixed cost provided different results in the present study of the… CONTINUE READING