Cost Accounting (CA – IV)

₹270.00

Author: Arvind A. Dhond

Name: Cost Accounting (CA - IV)
SKU: 5849
Price: 270.00 INR
Availability: InStock

No.	Modules/Units
1	Budgeting and Budgetary Control:
	Meaning & objectives, Advantages and limitations of budgets. Functional budgets, fixed and flexible budgets. Zero based budgeting, performance budgeting. Practical problems of preparing flexible budgets and functional budgets.
2	Absorption Costing and Marginal Costing, Cost Volume and Profit Analysis:
	Absorption Costing and Marginal Costing: Meaning of absorption costing, Introduction to marginal costing. Distinction between absorption costing and marginal costing. Advantages and limitations of marginal costing. Cost Volume and Profit Analysis: Break even analysis meaning and graphic presentation. Margin of safety. Key factor. Practical problems based on using the marginal costing formulae.
3	Managerial Decision Making:
	Make or buy. Sales mix decisions. Exploring new markets. Plant shut down decision. Practical problems.
4	Standard Costing and Variance Analysis:
	Preliminaries in installing of a standard cost system Material Cost variance Labour cost variance Variable overhead variances Fixed Overhead variances Sales variances Practical problems