CMA Inter Costing | Labour Costing | L1 | Dec 2026 & June 2027 | CA Shruti Agarwal

CMA Inter Costing | Labour Costing | L1 | Dec 2026 & June 2027 | CA Shruti Agarwal In this lecture of CMA Intermediate Cost Accounting, CA Shruti Agarwal Ma'am covers Cost Sheet in complete detail. If you are revising, this lecture gives you exam-ready clarity with clear conceptual explanations, practical examples, important formulas, and past-paper question solutions. 📌 Important Links For CMA Inter Students: 👉🏻 Link To Join CMA Inter WhatsApp Community: https://chat.whatsapp.com/Ez79tFLBrED... 👉🏻 Link To Fill CMA Inter Google Form: https://forms.gle/zogArbpVfQ7CiTS1A 👉🏻 Access CMA Inter Group 1 Notes Just At ₹1: https://aac.courses.store/862072?utm_... 👉🏻 Access CMA Inter Group 2 Notes Just At ₹1: https://aac.courses.store/892772?utm_... 📌 CMA Inter Playlists: ✅ CMA Inter Direct Tax:    • CMA Inter Direct Tax | Revision Lectures |...   ✅ CMA Inter Indirect Tax:    • CMA Inter Indirect Taxation | Revision Ser...   ✅ CMA Inter Cost Accounting:    • CMA Inter Costing | Revision Lectures | Ju...   ✅ CMA Inter Law:    • CMA Inter Law | Revision Lectures | Dec 20...   ✅ CMA Inter Financial Accounting:    • CMA Inter Financial Accounting | Revision ...   ✅ CMA Inter Corporate Accounting:    • CMA Inter Corporate Accounting & Auditing ...   ✅ CMA Inter Management Accounting:    • CMA Inter Management Accounting | Revision...   ✅ CMA Inter Data Analytics:    • CMA Inter Data Analytics | Revision Lectur...   📌 Stay Connected: 📲 For Enquiries Call Us On: 8007777042 / 8007777043 / 9545879706 👉 Download Our Application (Android): https://play.google.com/store/apps/de... 👉 Download Our Application (iOS): https://apps.apple.com/in/app/classpl... (Org code: AAC) ▶️ YouTube:    / @cmafoundationakashagarwalclass   📸 Instagram: https://instagram.com/akash_agarwal_c... 📩 Telegram: https://t.me/Akash_Agarwal_Classes 🌐 Website: https://www.akashagarwalclasses.com 🎯 ABOUT AKASH AGARWAL CLASSES: Akash Agarwal Classes is India's leading CMA coaching institute with 10+ years of expertise in CMA Foundation, Intermediate, and Final. We have trained 25,000+ students with 100% FREE lectures, notes, mock tests and doubt-solving sessions. Our goal is to make CMA preparation accessible to every aspiring student across India. 🔔 SUBSCRIBE to our channel and ring the bell icon 🔔 to never miss CMA Intermediate preparation lectures for the Dec 2026 & June 2027 exams! ▶️ RELATED VIDEOS YOU SHOULD WATCH NEXT: Previous chapter in Costing — see playlist above Next chapter in Costing — see playlist above Full CMA Intermediate Cost Accounting playlist — see playlist links above CMA Intermediate Revision & Exam Preparation Videos — Check the channel 👍 If this lecture helped you, please LIKE, SHARE and COMMENT below — it helps us reach more CMA aspirants. Comment "DONE" if you have completed this lecture! ⏰ TIMESTAMPS: 00:00 – Introduction 2:12 – New Topic: Labour Costing Introduced 3:11 – Types of Payment Bases (Time, Piece Rate) 4:59 – Incentive Schemes: Halsey and Rowan Formula 7:16 – Emerson's Efficiency Scheme 10:47 – Taylor's Differential Piece Rate Scheme 12:24 – Merrick's Scheme 26:33 – Gantt Task and Bonus Scheme 28:33 – Practice Q9: Halsey Premium Plan 35:14 – Practice: Taylor's Differential Piece Rate Question 41:09 – Practice Q12: Piece Rate vs Rowan Comparison 46:00 – Practice: Halsey/Rowan for Two Workers (Gyani/Jitu) 54:44 – Practice: Basic Time Allowed/Taken Calculation 1:01:12 – Practice Q20: Group Bonus Scheme 1:22:14 – Practice: Bonus with Rejected Output & Overtime 1:40:16 – New Topic: Labour Turnover Ratios 1:41:29 – Separation, Replacement, Accession, Flux Explained 1:55:56 – Practice Q29: Cost of Labour Turnover 2:07:41 – Practice: Employee Cost Calculation Question 2:09:17 – Practice: Idle Time Cost Question 2:12:48 – Closing Remarks CMA Inter Costing, CMA Intermediate Cost Accounting, CMA Inter Cost Accounting, CMA Inter Costing Classes, CA Shruti Agarwal, CMA Inter Dec 2026, CMA Inter June 2027, Costing, CMA Inter Direct Tax, CMA Inter classes, Best CMA Classes #CMAInter #CMACosting #CMAStudents #ICMAI #AkashAgarwalClasses #cmaintercosting #cmaintertax #cmainterdirecttax #cmainterclasses