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Cost Plus Pricing	Mark-Up Pricing
Based on the cost of production plus a mark-up or profit margin.	Based on the cost of production plus a fixed percentage mark-up on top of cost.

		Rs.					Rs.
To Cost of goods sold		3,00,000		By Sales			5,00,000
To Interest on Debentures		10,000		By Income		from	10, 000
				Investment
To Provision for Taxation		1,00,000
To Net Profit		1,00,000
		5,10,000					5,10,000

 Balance Sheet as on 31.3.2020

Liabilities	Rs.		Assets						Rs.
Share Capital	3,00,000		Fixed Assets						4,50,000
Reserves	1,00,000		Investments in Govt. Bonds						1,00,000
10% Debentures	1,00,000		Current Assets						1,50,000
Profit and Loss a/c	1,00,000
Provision for Taxation	1,00,000
	7,00,000								7,00,000

Budget manual 

What is the need for pricing decisions? Explain.

Direct material price variance and direct material usage variance

 Financial accounting and management accounting

What are various ways to improve the margin of safety and P/V ratio?

 Inflation Accounting