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Cost and Management Accounting

 

Cost and Management Accounting

1

Introduction | Cost Sheet

2

Cost Ascertainment

2.1

Material Cost [CAS 6]

2.2

Employee Cost [CAS 7]

2.3

Direct Expenses [CAS 10]

2.4

Overheads [CAS 3]

3

Cost Book Keeping

4

Methods of Costing

4.1

Job Costing

4.2

Batch Costing

4.3

Contract Costing

4.4

Process Costing

4.5

Joint Products & By Products

4.6

Service Costing / Operating Costing

5

Cost Accounting Technique

5.1

Marginal Costing

5.2

Standard Costing – Variance Analysis

5.3

Budget and Budgetary Control

5.4

Transfer Pricing

5.5

Learning Curve

6

Activity Based Cost Management

7.1

Life Cycle Costing

7.2

Target Costing

7.3

Throughput Costing

7.4

Back-flush Accounting

7.5

Relevant Costing

7.6

Uniform Costing in Profit Planning

7.7

Inter-firm Comparison

7.8

Cost Accounting Standards


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