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Understanding Costs I (In Hindi)
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Understanding the need to ascertain costs associated with various classifications.

Ashima Negi is teaching live on Unacademy Plus

Ashima Negi
CBSE UGC NET. Full time Assistant Professor; MBA-FINANCE;BBA;NCFM;PGDM;TQM;ISO & QS9000;Assurance;CCIBL, Youtuber studytalkwithashima

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This case is a little more complicated than as it seems. I am sharing views of STANLY JOHNY, a Keralite and 'The Hindu' journalist, on this issue. Article is of ZERO EDUCATIONAL VALUE IN CONTEXT OF ANY EXAM. (For any exam, what Dipesh explained is more than enough.) Those who want to know more about it can read. THE HADIYA DEBATE On the face it, it’s a clear violation of individual liberty. In May, the Kerala High Court annulled the marriage of a 24-year-old woman, who had recently converted into Islam, and asked her to go with her parents, Asokan and Ponnamma. The initial reaction was ‘aww.. what’s happening’. But with more facts about the case coming out of the closet, it was clear that this was not one of those black and white conversion/marriage cases where the parents (of usually the woman) oppose the inter-religious marriage in court and the court ruling in favour of the couple. What makes this more complicated is the involvement of the Popular Front, an extremist outfit, in the whole process and the way they handled Hadiya even as the case was under court’s consideration. Akhila Asokan was drawn to Islam when she was a (Homeo) medical student in Salem, through her friends. She converted with help from a Mangalore-based couple and started practising Islam. Last year, when she was missing, her parents filed a police complaint and then a habeas corpus. When she was produced in the court, Akhila was already in Sathya Sarani (Markazul Hidaya of Manjeri in Malappuram), an institute linked to the Popular Front, which offers a two-month residential programme to new converts into Islam. One Zainaba, who, according to an Express story, is the president of the National Woman's Front (a Popular Front affiliate), was her guardian. Akhila refused to go with her parents and the court agreed to send her with Zainaba and complete her religious studies at Sathya Sarani. Where the case turned upside down was when Akhila, who had by now become Hadiya, was married to Shefin Jahan, a Kollam native who was working in the Gulf and came to Kerala on leave, on December 19, 2016, at Zainaba's house in kottakkal in Malappuram, two days before a court hearing. Jahan is an active member of the SDPI, the political wing of the Popular Front. Here the court started finding something amiss and raising doubts in the whole process. Hadiya had given different names in the affidavits (Aasiya, Aadiya and then Hadiya); there were contradictions in the arguments by her counsel and then the marriage was done without informing the court at the house of a person under whose protection the court sent her. It was in this context the high court nullified the marriage and sent her with her parents with this observation: “This Court was seriously perturbed and concerned at the subterfuge practiced. The turn of events was contrary to all the submissions made by the learned Senior Counsel on the previous posting date." Jahan moved the Supreme Court, challenging the high court verdict. The apex court ordered an NIA probe into the woman's conversion, after the agency argued that it's not an isolated incident and that there's a pattern in the conversion of Hindu women into Islam. The probe is now under way and Hadiya has since been with her parents. *** From the history of the case, what one could see was that it's the involvement and the devious plans of the Popular Front that have prompted the court to take a different view of the whole issue. Till Hadiya's marriage, quickly done between two hearings, the court was consistently taking a view in favour of her choice. It started looking at Asokan's pleas favourably only after it felt that it was tricked by those behind Hadiya. And on the other side, there are a number of cases of conversions in which Popular Front members and Sathya Sarani were involved. Still, if you ask me, I think Hadiya's choice has to be respected, whether it's an informed choice or she acted under any kind of influence. Since she's an adult and she wants to follow Islam and live a married life with a guy she accepts, like anybody else, she has her constitutional rights, which have to be protected. And I hope once the Supreme Court settles the case, Hadiya's choice will be respected. It could be hard for Asokan and Ponnamma, to see their only daughter going through all these. For Asokan, a rationalist, it would be tougher to see someone associated with an extremist organisation marrying his daughter in a process which even the court challenged. But at the end of the day, such emotions and political positions, I am afraid, can't stand before the law and the rights of an adult person. *** But the endorsement of Hadiya's legal rights will not be complete without raising questions about the intention of the Popular Front. An adult person choosing his or her faith is one thing and running a syndicate to identify people from other faiths and convert them into one religion is another. I am not saying the Popular Front is running a syndicate. But since there are allegations and questions, cases and even suspected patterns, I don't see if there's anything wrong in having an investigation, especially as Sangh organisations, on the other side, are running a counter-campaign based on lies and half truths about conversions. It is in the interest of the all to get the full picture. Secondly, the way Popular Front supporters are handling the Hadiya issue is a text-book case of a communal bigotry. Asokan and his family are being smear-campaigned as RSS agents. The Left, which is in power in the state, in particular and the secular public space in general are being viciously targeted for their failure in respecting Hadiya's “agency” and liberties. While the questions on her right to choice are relevant, it can't be more hypocritical when an organisation like the Popular Front, whose members were convicted for chopping the hand of a college professor for preparing a question paper which they said abused the Prophet Mahammad, raising such questions. The planks such as agency and personal freedom are just tactical tools for the Popular Front which endorses neither liberal values of freedom nor the constitutional secularism of India. The real prism they look at the Hadia issue through is not that of individual freedoms but that of ‘swelling own crowd’, which is, sadly, part of the problem. That’s why they’re turning the Hadiya debate into a hate campaign against anybody who doesn’t toe their line. That’s why it’s become a shouting match between fundamentalists on drawing and redrawing people into their respective religions, at the expense of the secular space of the state. (Yes it does exist). What should have remained a personal matter of choice is now a state-wide political issue. And one doesn’t have to be a genius to understand who’s going to gain politically, on both sides, from this campaign. They have successfully mainstreamed the conversion debate. RSS will be eternally grateful to the Popular Front for this service. The next is to reap the dividend. The secular parties should be more forthcoming in taking them on and building counter-narratives.
  1. NTA UGC NET 2019 UNDERSTANDING COSTS & ACCOUNTING By:- Assistant Professor (Ms.)Ashima Negi Candidate For Doctorate ( Ph.D.) UGC NET-Management. CA(1), MBA Finance, BBA, PGDM-Materials Management, NCFM, & Assurance, cCIBL. TQM & ISO 9000, QS 9000

  2. COST CLASSIFICATION . Classification of cost means, the grouping of costs according to their common characteristics.

  3. TRACEABILITY . By Nature or Traceability: Direct Costs and Indirect costs. Direct Costs are Directly attributable/traceable to Cost object. Direct costs are assigned to Cost Object. Indirect Costs are not directly attributable/traceable to Cost Object. Indirect costs are allocated or apportioned to cost objects.

  4. FUNCTIONS . By Functions: production,administration, selling and distribution, R&D.

  5. BEHAVIOUR By Behavior: fixed, variable, semi-variable. Costs are classified according to their behavior in relation to change in relation to production volume within given period of time. Fixed Costs remain fixed irrespective of changes in the production volume in given period of time. Variable costs change according to volume of production. Semi-variable costs are partly fixed and partly variable.

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