cost_and_management_accounting_Syllabus - 6. Budgetary...

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2.2. Cost & Management Accounting 100 Marks Course Content 1. Terminology of cost - Cost classification by elements, variability, cash flow etc. 2. Preparation of cost sheet 3. Methods of costing - with special reference to job costing, process costing, services costing 4. 5. Marginal costing (Break - even analysis) a) computation of break even point, margin of safety b) Applications of Break etc, analysis to export pricing profit planning, Make v/s busy, operate v/s shut down.
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Unformatted text preview: 6. Budgetary Control - Functional Budgets, Cash Budgets, Master Budgets- Flexible Budgeting - Zero based Budgeting - Responsibility & Performance Budgeting. 7. Responsibility Accounting - cost centers , profit centers & investment centers transfer pricing, Use of responsibility accounting in performance evaluation Reference Text: 1. Management Accounting for profit control - Keller & Ferrara 2. Cost Accounting for Managerial Emphasis - Horngreen 3. T. P. Ghosh: Financial Accounting for managers(Taxmann)....
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This note was uploaded on 10/11/2010 for the course FINANCE 5101144 taught by Professor Hjk during the Spring '10 term at Arab Academy for Science, Technology & Maritime Transport.

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