Scribd
Upload
2K views20 pages

Cost Sheet Analysis of Software Companies

The document analyzes cost sheet data for several major Indian and foreign software development companies from 2002-2012. It provides line graphs comparing total expenses to sales for Infosys, Tata Consultancy Services, Hexaware, Mphasis, and Oracle Finance over this time period. The document also defines key cost and costing terms, and lists several common costing techniques and methods used in analyzing costs, including absorption costing, marginal costing, standard costing, and specific order, batch, process, job, service, and contract costing.

Uploaded by

sonu_sais
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
2K views20 pages

Cost Sheet Analysis of Software Companies

The document analyzes cost sheet data for several major Indian and foreign software development companies from 2002-2012. It provides line graphs comparing total expenses to sales for Infosys, Tata Consultancy Services, Hexaware, Mphasis, and Oracle Finance over this time period. The document also defines key cost and costing terms, and lists several common costing techniques and methods used in analyzing costs, including absorption costing, marginal costing, standard costing, and specific order, batch, process, job, service, and contract costing.

Uploaded by

sonu_sais
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd

Cost Sheet Analysis

Software Developing Companies (IT SECTOR)

FASTEST CHANGING INDUSTRY


The Software Industry include businesses for development, maintenance and publication of software that are used in any business model. The in dustry also includes software services such as training, documentation a nd consulting. Software Development includes research,new development,prototyping, modification, reuse, re-engineering, maintenance or any other activities that result in software products utility minimizing use of man power.

Companies Taken Under Analysis


INDIAN COMPANIES Infosys Tata Consultancy & Services (TCS) Hexaware

FOREIGN COMPANIES IN INDIA Mphasis Oracle Finance


Data of companies expenses Analyzed From the Year 2002 till 2012

INFOSYS
Trend Analysis
1000.00% 900.00% 800.00% 700.00% 600.00% 500.00% 400.00% 300.00% 200.00% 100.00% 0.00% Mar-03 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12 Total expenses Sales

TATA CONSULTANCY SERVICES


Trend Analysis
180000 160000 140000 120000 100000 80000 60000 40000 Total expense s Sales

20000
0 Mar-03 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12

HEXAWARE
Trend Analysis
800.00% 700.00%

600.00%

500.00%

400.00%

Total expenses

300.00%

200.00%

Sales

100.00%

0.00% Mar-03 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12

MPHASIS
2500.00%

2000.00%

1500.00%

Total expenses 1000.00%

Sales 500.00%

0.00% Mar-03 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12

ORACLE FINANCE
Trend Analysis
600.00% 500.00%

400.00%

300.00%
Total expenses 200.00%

100.00%

Sales

0.00% Mar-03 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12

COST & COSTING


Cost: - Cost can be defined as the expenditure (actual or notional) incurred on or attributable to a given thing. It can also be described as the resources that have been sacrificed or must be sacrificed to attain a particular objecti ve. Costing: - Costing may be defined as the technique and process of ascerta ining costs. According to Wheldon, Costing is classifying, recording, all ocation and appropriation of expenses for the determination of cost of prod ucts or services and for the presentation of suitably arranged data for the p urpose of control and guidance of management. Cost Accounting: - Cost Accounting primarily deals with collection, anal ysis of relevant of cost data for interpretation and presentation for various problems of management. It is defined as, the establishment of budgets, st andard costs and actual costs of operations, processes, activities or product s and the analysis of variances, profitability or the social use of funds.

Costing Absorption Costing. Techniques

Marginal Costing

Standard Costing

Costing Information
Unit Costing

Costing Methods
OUTPUT COSTIN G Process Costing Service Costing Job Cos ting

Specific Ord er Costing

Batch C osting

Contract Costing

You might also like