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  Objective of Uniform Costing

Objective of Uniform Costing

The significant objectives of the uniform costing can be stated as follows -

1. To help for meaningful and valid cost comparison between the members.

2. To locate and eliminate inefficiencies in the firm by measuring own efficiency in terms of industry generally and in terms of close rivals in particular.

3. To create healthy competition and stop cut-throat competition.

4. To enhance the productivity of men, machine production methodology and technology.

5. To give uniform data and information to Government for dissimilar purposes such as tax policy, subsidies, restrictions, concessions etc.

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