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- #COST AND MANAGEMENT ACCOUNTING LECTURE NOTES PDF PDF#
- #COST AND MANAGEMENT ACCOUNTING LECTURE NOTES PDF FULL#
- #COST AND MANAGEMENT ACCOUNTING LECTURE NOTES PDF DOWNLOAD#
Below mentioned are some of the definition of cost. CA IPCC Cost Accounting Notes pdf - we are providing CA IPCC video lectures / online classes for May/Nov 2017.
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Cost Reduction, and Cost Control, Target Costing – its Principles, Balanced Scorecard as a performance measure – Features, Purpose, Reasons for use of Balanced Scorecard.Ī1: There are different definition for the word meaning of Cost. Reporting to Management – Purpose of reporting – Requisites of a good report, Classifications of Report, Segment reporting, Applicability of Accounting Standard 17, Objectives, Users of Segment reporting. notes relating to various facts on items which do not find place in financial. Module – 6Ĭost Audit – Objectives, Advantages, Areas and Scope of Cost Audit, Cost Audit in India – Practical – Read the contents of the report of Cost Audit and the annexure to the Cost Audit Report.Management Audit – Aims and the objectives, Scope of Management Audit. (3) management accounting information and (4) cost accounting information. The purpose of our research was to lecture in the field of management. Module – 5ĭemerits of Traditional Costing, Activity Based Costing, Cost Drivers, Cost Analysis under ABC (Unit level, Batch level and Product Sustaining Activities), Benefits and weaknesses of ABC, Simple Problems under ABC. such things as strategic management accounting, activity-based costing (ABC). Module – 4īudgetary Control – Objectives of Budgetary control, Functional Budgets, Master Budgets, Key Factor Problems on Production and Flexible Budgets.Standard Costing – Comparison with Budgetary Control, analysis of variances, simple problems on Material and Labour Variances Only.
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#COST AND MANAGEMENT ACCOUNTING LECTURE NOTES PDF FULL#
Marginal Costing – Nature and Scope – Applications – Break even charts and Point, Decision Making (all types with full problems) Differential Cost Analysis, Advantages and Disadvantages of Marginal Costing. Overheads, Classification and Collection, Difference between Cost Allocation and Cost Apportionment, (Full-fledged Problems on Primary and secondary distribution, Simultaneous equations, Absorption of overhead, Theory on under and Over absorption of Overhead). Introduction to Cost Management,Cost Accounting to Cost Management, Elements of costs ,classification of costs,Methods of costing, Cost Management Tools, A Strategic View to Cost Management ,Preparation of a Cost Sheet.
#COST AND MANAGEMENT ACCOUNTING LECTURE NOTES PDF DOWNLOAD#
Please find the cost management pdf free download belowĬost Management Notes Pdf – CM pdf Notes Module – 1 INTRODUCTION TO COST ACCOUNTING: (a) Definition, Scope, objectives and significance of cost accounting, its relationship with financial accounting and management accounting (b) Cost Objects, Cost centers and Cost Units (c) Elements of cost (d) Classification of costs 2. difference between financial and management accounting and also includes difference between cost and management accounting. COST ACCOUNTING INTRODUCTION TO COST ACCOUNTING 40 MARKS 1. Cost Management pdf notes – CM Notes of Total Modules Nature, objective, tools and techniques, significance and limitations of management accounting.