Cost Control and Management Accounting Osmania University B.com 6th Semester Notes

Unit 1 Introduction to Management Accounting & Marginal Costing: {Book}

Meaning and Importance of Management AccountingVIEWVIEWVIEW
Marginal Cost EquationVIEWVIEW
Difference between Marginal Costing and Absorption CostingVIEW
Application of Marginal CostingVIEWVIEW
CVP AnalysisVIEWVIEW
Break Even Analysis: Meaning, Assumptions, Importance, LimitationsVIEWVIEW
Marginal Costing for Decision MakingVIEW
Make or BuyVIEWVIEW
Add or Drop ProductsVIEW
Sell or Process FurtherVIEW
Operate or Shut-downVIEW
Special Order PricingVIEW
Replace or RetainVIEW
Unit 2 Budgetary Control and Standard Costing {Book}
Budget: Meaning, Objectives, Advantages and LimitationsVIEW
Essentials of BudgetsVIEW
Budgetary ControlVIEW
Classification of BudgetsVIEW
Preparation of Fixed BudgetsVIEW
Preparation of Flexible BudgetsVIEWVIEW
Standard Costing: Meaning, ImportanceVIEWVIEW
Standard Costing and Historical CostingVIEW
Steps involved in Standard CostingVIEW
Variance Analysis:VIEW
Material varianceVIEW
Labour varianceVIEW
Overhead varianceVIEW
Unit 3 Techniques of Financial Statement Analysis {Book}
Financial Statement Analysis Meaning, ObjectiveVIEW
Financial Statement TechniquesVIEW
Comparative Statement AnalysisVIEW
Common Size Statement AnalysisVIEW
Trend AnalysisVIEW
Ratios Meaning, ObjectivesVIEW
Classification of RatiosVIEWVIEW
Computation of ActivityVIEWVIEW
Liquidity RatiosVIEW
Solvency RatiosVIEW
Profitability RatiosVIEW
Unit 4 Funds Flow Analysis {Book}
Concept of Funds, Meaning and Importance, LimitationsVIEW
Statement of Changes in Working CapitalVIEW
Statement of Sources and Application of FundsVIEW
*Statement of Sources from OperationsVIEW
Unit 5 Cash Flow Analysis (AS-3) {Book}
Cash Flow Analysis Meaning ImportanceVIEWVIEWVIEW
Differences between Funds Flow and Cash Flow StatementsVIEW
Procedure for preparation of Cash Flow StatementVIEW

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