Chapter
Cost Accounting Techniques
Cost AccountingSection C: Cost Accounting Techniques (30%)30 marks
12 topics
- Marginal Costing: Concept of Marginal Cost and Marginal Costing
- Marginal Costing: Absorption Costing vs. Marginal Costing
- Marginal Costing: Cost - Volume - Profit (CVP) Analysis
- Marginal Costing: Margin of Safety
- Marginal Costing: Application of Marginal Costing for Decision Making
- Standard Costing and Variance Analysis: Concept of Standard Cost and Standard Costing
- Standard Costing and Variance Analysis: Advantages and Limitations
- Standard Costing and Variance Analysis: Computation and Analysis of Variances (Material and Labour Costs only)
- Budget and Budgetary Control: Concepts, Types of Budget
- Budget and Budgetary Control: Budgetary Control vs. Standard Costing
- Budget and Budgetary Control: Advantages and Limitations
- Budget and Budgetary Control: Preparation of Budgets