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AC6.6 Cost Management
06/07/2020
By
indiafreenotes
Unit 1 Cost Control and Cost Reduction {Book}
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Meaning of Cost control and Cost Reduction
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Areas covered by cost control and cost reduction
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Product Design
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Target costing
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Value Analysis
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Value engineering
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Value chain analysis
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Business Process Re- Engineering
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Unit 2 Marginal Costing {Book}
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Absorption costing
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Cost classification
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Under Absorption Costing
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Meaning and Definition of marginal costing
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Absorption Costing V/s Marginal Costing
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Need for Marginal Costing, Against and in favour of marginal costing
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Marginal cost equation
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Uses and Limitations of Marginal Costing
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Break even analysis
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Problems on Break Even Analyses
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Unit 3 Standard Costing {Book}
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Historical costing
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Introduction Meaning & Definition of Standard Cost and Standard Costing, Advantages & Disadvantages of Standard Costing
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Preliminaries in establishing system of Standard Costing
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Variance Analysis
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Material Variance
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Labour Variance
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Overhead Variance
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Problems on Material Variances and Labour Variances
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Unit 4 Budgetary Control {Book}
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Introduction, Meaning & Definition of Budget and Budgetary Control
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Objectives, Essential requirements, Advantages and Disadvantages of Budgetary Control
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Meaning, Types of Functional Budgets
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Meaning, Types of Flexible Budgets
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Meaning, Types of Cash Budgets
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Meaning, Types of Sales budget
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Meaning, Types of Production budget
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Problems on Flexible budgets and Cash budgets
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Unit 5 Activity Based Costing {Book}
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Activity Based Costing, Weakness of conventional system concept of ABC
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Kaplan and Cooper’s Approach, Cost drivers and cost pools
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Allocation of overheads under ABC
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Characteristics of ABC
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Steps in the implementation of ABC
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Benefits from adaptation of ABC system
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Difficulties faced by the industries in the successful implementation of ABC
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