OPERATING COST ANALYSIS OF STEEL

SECTOR

PRESENTED BY- Dipanway Bhabuk

WHAT IS OPERATING COST?

• It’s refers to all revenue cost incurred for the

purpose for carrying of for business operation.

• Operating cost are the cost of recourses

used by an organization.

OPERATING COST

INDIRECT COST

It’s a revenue cost which is

essential for production or manufacturing but it can’t be

directly identifiable.

Eg: Employee cost

• Depreciation cost

• Other costs

DIRECT COST

It’s a revenue cost which can be directly identified with the

product or services.

Eg: Raw material consumed.

• Increase/decrease in opening and closing stock of finished goods work in

progress and stock in trade.

OPERATING COST ANALYSIS OF

STEEL SECTOR