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