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Querry About Costing Paper of CA Final Old Syllabus of Nov. 2019

20 November 2019

Que No 2(a) of Costing is about the lerning Curve theory and ask for calculation hours of 5th day, 7th day and 11th day...but they have not provided log values and log table as well in exam hall. Just because of without log values we are not able to solve the problem and lose 8 marks freely. Anyone can please check there is really have any mistake in Que paper and want some solution regarding same issues.

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8 Replies

Madhu Akilesh (9 Points)
Replied 20 November 2019

There is no need of log value, the sum can be done by applying learning rate on the labour hours average method and by hours we can multiply with per HR labour rate

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surendra singhavi (student) (124 Points)
Replied 20 November 2019

No need of log value

shradha (-) (97 Points)
Replied 20 November 2019

But the question itself specified that each gift will be made a independent labourer. how can LC be applied if one labour is making one gift. doesn't question suggest that 1 labour was allocated for each gift? 4 labourers 4 gifts.
can anyone share the full solution?

Savita Gupta (25 Points)
Replied 21 November 2019

Learning curve applies on single labour. if it was supposed to be deliver in 4 days it has to be done by 4 workers and so on.

Mamta Soni (25 Points)
Replied 21 November 2019

What abt 5th day, 7th day & 11th day calculation. Can anyone provide full solution of the same que

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Vipul Mandowara (CA in Job) (104 Points)
Replied 21 November 2019

One worker takes 76.8 hrs, that is 9.6 days. so the 11th order would be met by assigning to single labourer.

IF 7 the day then we get 7*8 equals to 56 hours. So a single labourer wouldn't be able to fullfill.
if assigned to two labourer ( two units to each) then one time leaning p.u. 24 hours. so two workers will make two units each total labour of 48 hours.
finally as we got to know that to apply one time leaning i.e two units by one worker we need minimum 48 hrs (6 days), so in five days it would be done by one worker each, no leaning effect.
it was" all work CAN be assigned to 1 labourer, not is assigned.