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Cost Accounting - A Comprehensive Study
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Welcome Lecture
Introduction to Basic Cost Concepts
Costing, Cost Accounting and Accountancy
Objectives of Cost Accounting
Roles and Functions of Cost and Management Accounting
Users of Cost and Management Accounting Information
Essentials of good cost accounting system
Difference between Managment Accounting and Cost Accounting
Installation of Cost Accounting System
What are Cost Objects?
What are Cost Drivers?
What are Cost Units?
Limitations of Cost Accounting
Cost Classifications
Functional Classification of Cost
Cost classification based on Time Period
Committed Fixed Cost and Discretionary Fixed Cost
Cost classification on the basis of element
Cost classifications based on Behaviour
Cost classification based on Relationship
cost classification based on controllability
Cost classification based on Normality
cost classification based on attributability
Cost classification based on relevance to decision making
cost classification on the basis of cause and effect relationship
cost classification on the basis of payment
cost classification on the basis of function
cost sheet introduction
cost classifcation for cost sheet
Simple cost sheet
Comprehensive cost sheet
Cost Sheet Case Study 1
Cost Sheet Case Study 2
Cost Sheet Case Study 3
Cost Sheet Case Study 4
Cost Sheet Case Study 5
Cost Sheet Case Study 6 Simultaneous Equation
Cost Sheet Case Study 7 Find Selling Price per unit
What is Opportunity Cost?
Practice Problems - Cost Sheet - Case study
Practice Problems - Cost Sheet - Case study
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Introduction to Material Costing
objectives of material cost controlling
Requirements of Material cost control
elements of material cost control
techniques of material cost control
Decision making in material purchases
Material purchase procedure
supplier selection procedure
Supplier payment procedure
Just in Time Purchases
ABC Analysis
Valuation of Material Receipts
Valuation of Material Case Study 1
Valuation of Material Case Study 2
Why Storeage of Materials are important and what are Duties of Store Keeper?
What are Bin Cards?
What are Stock Control Cards?
What are Stores Ledgers?
Difference between Bin Card and Stores Ledger
Inventory Control
Settting of Various Stock Levels
Re-Order Quantity
Re-Order Level
Calculation of EOQ Case Study 3
Calculation of EOQ and Total Variable Cost Case Study 4
Evaluation of Exisiting Policy and EOQ Case Study 5
Evaluation of Discount Offer and EOQ Case Study 6
Calculation of EOQ Case Study 7
Calculation of Stock Levels Case Study 8
Calculation of Stock Levels Case Study 9
Evaluation of Discount Offer and EOQ Case Study 10
Calculation of Stock Levels and Danger Level Case Study 11
Techniques of Inventory Control
ABC Analysis
Two Bin System
Estabishment of System of Budgets
Other Techniques of Inventory Control
Application of ABC Inventory Control System Case Study 12
Application of ABC Inventory Control System Case Study 13
Case Study - Calculate Sales, SP/Unit and Margin of Safety Sales
Case Study - Calculate Sales Volume and Margin of Safety
Case Study - Computation of Break Even Point
Case Study - Calculate Sales Revenue required to achieve Quarterly Profit
Case Study - Break Even Point in Units
Case Study PV Ratio, Fixed Cost and Sales required to earn a given profit
Case Study Break Even Sales, PV Ratio , Units to be sold for achieving given EBI
What if First in First Out Method?
Practice Problems - EOQ- Case Study
Practice Problems - EOQ Using Wilson's Formula
Practice Problems - Evalution of Material cost of Two Sources
Practice Problems - Marginal Costing Case Study
Introduction to Labour Costing
Difference between Direct and Indirect Labour Cost
Labour Cost Control
Roles of Departments in Controlling Labour Cost
Factors Controlling Labour Cost
Collection of Labour Cost
Time Keeping
Traditional Methods of Time Keeping
Mechanical Time Keeping
Requisites of Good Time Keeping System
Time Booking
Reconciliation Gate Card and Job Card
Objectives of Time Keeping
Payroll Procedure
Idle Time
Overtime Premium
Effects of OT on Productivity
Steps for Controlling Overtime
Labour Turnover
Labour turnover due to new recruitment
Causes of Labour Turnover
Effects of Labour Turnover
Steps available for minimising labour turnover
Introduction to Overheads Costing
Overheads Classification
Overhead by Functions
Overheads by Nature
Overheads by Element
Overheads by Controllability
Advantages of classification of fixed and variable expenses
Accounting and Cotnrol of Manufacturing Overheads
Steps in estimating and absorbing overheads
Allocation and Apportionment
Apportionment Methods of Common Expenses
Bases of Apportioning Overheads
Reapportionment of Service Department Overheads
Case Study on Direct Distribution Method
Case Study Step Method
Case Study Simultaneous Equation Method
Case Study Repeated Distribution Method
Case Study Trial and Error Method
Case Study Re-apportionment of Cost under Repeated Distribution Method
Case Study Re-apportionment of Cost under Step Method or Step Ladder Method
Step Method or Non Reciprocal Method
Reciprocal Services Method
Methods of Absorbing Overheads to various products or jobs
Percentage of Direct Materials and Prime Cost Method
Percentage of Direct Labour Cost Method
Labour Hour Rate Method
Machine Hour Rate Method
Types of Overhead Rates
Case Study on Predetermined Overhead Rate & Performance Report
Case Study on Machine Hour Rate
Treatment of Under absorbed & Over absorbed Overheads
Case Study Under Absorbed Overheads
What are Overheads?
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Introduction to Standard Costing Techniques
Standardd Cost Definition
Setting up of Standard Cost
Standard Costing Definition
Physical Standards
Material Quantity Standards
Labour Time Standards
Problems in setting physical standards
Overhead Standards
Types of Standards
Need for Standard Costing
Process of Setting Standards
Types of Variances
Introduction to Standard Costing Variances
Material Cost Variance
Material Price Variance
Material Usage Variance
CS Material Cost Variance
Comprehensive Case Study on Material Cost Variance
MCV more than one material
Comprehensive Case Study MCV
Labour Cost Variance
Labour Rate Variance
Labour Efficiency Variance
Case Study Labour Cost Variance
Comprehensive Case Study LCV
Overhead Cost Variance
Production Volume Variance
Overhead Expenses Variances
Variable Overhead Cost Variance
Introduction to Operating Costing
Case Study - Composite Units
Case study bus fare
Case Study Cost per absolute ton km
Cost Sheet under Operating Costing
Case Study evaluation of facilities
Costing for Transport Services Case Study
What is Process Costing?
Basic features of Process Costing
Process Costing Procedure
Operation Costing
Case 1 Process Costing
Treatment of Normal Process Loss
Treatment of AbNormal Process Loss
Treatment of AbNormal Process Gain
Case 2 Process costing with Normal Loss, Abnormal Loss & Gain
WIP Valuation & Equivalent Producton
Equivalent Producton & Computation Steps
Equivalent Producton- Case study-1
Equivalent Producton- Case study-2
Equivalent Producton Units Computation
Equivalent Producton (Subsequent Process - FIFO)
Equivalent Producton (First Process - FIFO)
Average Cost Method
Equivalent Producton - Average Cost Case study
Budget and Budgetary Control
Characteristics of Budget
Objectives of Budgeting
Meaning of Budgetary Control and its Salient Features
Objectives of Budgetary Control System
Working of Budgetary Control System and responsibilities of Budget Officer
Advantages and Limitations of Budgetary Control
Components of Budgetary Control System
Preparation of Budgets
Different Types of Budgets
Fixed Budgets
Flexible Budget, features, merits and demerits
Suitability for Flexible Budget
Difference bettwen Fixed and Flexible Budget
Case 1 Flexible Budget Recovery Rate per Hour
Case 2 Flexible Budget (Total Cost Budget)
Case 3 Flexible Budget and Deviation from Planned Budget
Case 4 Flexible Budget under Incremental Price
Introduction to Marginal Costing
Direct Costing
Difference between Marginal Costing and Direct Costing
Differential Cost
Difference between Marginal and Differential Costing
Difference between Variable and Fixed Cost
Semi Variable Cost
Marginal Cost Sheet Format
Marginal Cost Equation
Absorption Costing Format
Difference between Marginal Costing and Absorption Costing
Contribution
Profit or loss and Contribution
Decision making Indicators of Marginal Costing
PV Ratio
Indifference Point
Difference between Indifference Point and Break Even Point
Shut Down Point
Case Study on Segregation of Fixed and Variable Cost
Case Study Break Even Point
Case Study on Computation of Sales for Desired Profits
Case Study on Profit Volume Ratio and Break Even Point
Computation of Price Volume Ratio and BEP
Case Study Marginal Costing Basic Computations
Case Study Profit Volume Ratio and BEP
Finding Fixed Cost, PVR and Sales
Marginal Cost Sheet and VC Interpretation
Practice Problems - Break Even Point Case Study
Contract Costing - Meaning and Features
Recording of Contract Costs
Meaning of Terms used in Contract Costing
Computation of Estimated Profit Case Study 1
Profit / Loss on Incomplete Contracts
Cost Plus Contract
Preparation of Contract Account Case Study 2
Preparation of Contract Account Case Study 3
Comprehensive Case Study on Contract Account
Computation of Estimated Profit under various methods Case Study 4
Calculation of admissible Escalation Claim Case Study 5
Preparation of Contract Account and Calculation of Estimated Profit Case Study 6
What are Joint Products and By-Products?
Meaning of Joint Products and By Products
Apportionment of Joint Costs
Methods of Apportioning Joint Cost over Joint Products
Physical Unit Method of apportioning joint cost over joint products
Case 1 Physical Unit Method
Average Unit Cost Method
Case 2 Average Unit Cost Method for Apportionment of Joint Cost
Survey Method for Apportionment of Joint Cost
Contribution Margin Method for Apportionment of Joint Cost
Case 3 Contribution Margin Method for Apportionment of Joint Cost
Market Value Method for Apportionment of Joint Cost
Case 4 Apportionment of Joint Cost under different methods
Methods of Apportioning Joint Cost over By Products
Treatment of By Products Cost in Cost Accounting
Case 5 Preparation of Income forecast statement and suggest production plan
Introduction to Non Integrated Accounts
Important Ledgers under Non Integrated Accounting in Cost Department
Principal Accounts under Non Integrated Accounting Part I
Principal Accounts under Non Integrated Accounting Part 2
Scheme of Accounting Entries under Non Integrated Accounting Part 1
Scheme of Accounting Entries under Non Integrated Accounting Part 2
Case 1 Non Integrated Accounts Journal Entries, Ledger and Trial Balance
Case 2 Preparation of condensed P&L Statement and supporting schedules
Case 3 Preparation of Ledger as per Integrated Accounting System
Integral Accounting System and its Advantages
Essential Pre-requisites for Integral Accounting System
Features of Integral Accounting System
Case 4 Journal Entries under Integrated Accounting System
Case 5 Journal Entries under Integrated Accounting System
Case 6 Ledger and Trial Balance under Integrated Accounting System
Reconciliation of Cost and Financial Accounts
Items included in Financial Accounts but not in Cost Accounts and Vice Versa
Procedure for reconciliation & circumstances when reconciliation can be avoided
Case 7 Calculation of Profit as per Cost and Financial Accounts & Reconciliation
Case 8 Calculation of Profit as per Cost and Financial Accounts & Reconciliation
Methods of Costing
Meaning of Job Costing
Principles and Process of Job Costing
Suitability of Job Costing
Format of Job Cost Sheet
Difference between Job Costing and Process Costing
Accounting for Materials - (Procedure for Job Costing)
Accounting for Labour - (Procedure for Job Costing)
Accounting for Overheads - (Procedure for Job Costing)
Treatment of Spoiled and Defective Work - (Procedure for Job Costing)
Entries in Control Accounts
Case 1 Journal Entries in Cost Accounting
Case 2 Preparation of Job Cost Sheet
Case 3 Preparation of Factory Cost Statement and Invoice Price of Job
Meaning of Batch Costing
Case 4 Calculation of Cost and Profit per piece of each batch
Case 5 Preparation of Statement of Cost under Batch Costing
Economic Batch Quantity
Case 6 Determination of Economic Batch Quantity
Case 7 Calculation of EBQ and Minimum Inventory Holding Cost
What is Job Costing & Batch Costing
Economic Batch Quantity case study 3
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Introduction to Activity Based Costing
Factors for development of ABC & its Suitability
Meaning and Defintion of ABC
Activity Based Costing & Traditional Absorption Costing Case Study 1
Activity Based Costing Case Study 2
Cost Allocation under Traditional Costing & Activity Based Costing
Activity Based Costing Case Study 3
Activity Based Costing Case Study 4
Basics of Costing
Welcome Lecture
Introduction to Basic Cost Concepts
Preview
Costing, Cost Accounting and Accountancy
Preview
Objectives of Cost Accounting
Roles and Functions of Cost and Management Accounting
Users of Cost and Management Accounting Information
Essentials of good cost accounting system
Difference between Managment Accounting and Cost Accounting
Preview
Installation of Cost Accounting System
What are Cost Objects?
What are Cost Drivers?
What are Cost Units?
Limitations of Cost Accounting
Cost Classifications
Functional Classification of Cost
Cost classification based on Time Period
Committed Fixed Cost and Discretionary Fixed Cost
Cost classification on the basis of element
Cost classifications based on Behaviour
Cost classification based on Relationship
cost classification based on controllability
Cost classification based on Normality
cost classification based on attributability
Cost classification based on relevance to decision making
cost classification on the basis of cause and effect relationship
cost classification on the basis of payment
cost classification on the basis of function
cost sheet introduction
cost classifcation for cost sheet
Simple cost sheet
Comprehensive cost sheet
Cost Sheet Case Study 1
Preview
Cost Sheet Case Study 2
Cost Sheet Case Study 3
Cost Sheet Case Study 4
Cost Sheet Case Study 5
Cost Sheet Case Study 6 Simultaneous Equation
Cost Sheet Case Study 7 Find Selling Price per unit
What is Opportunity Cost?
Practice Problems - Cost Sheet - Case study
Practice Problems - Cost Sheet - Case study
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3482.mp4
3485.mp4
3486.mp4
3487.mp4
3488.mp4
3489.mp4
Material Costing
Introduction to Material Costing
objectives of material cost controlling
Requirements of Material cost control
elements of material cost control
techniques of material cost control
Decision making in material purchases
Material purchase procedure
supplier selection procedure
Supplier payment procedure
Just in Time Purchases
ABC Analysis
Valuation of Material Receipts
Valuation of Material Case Study 1
Preview
Valuation of Material Case Study 2
Why Storeage of Materials are important and what are Duties of Store Keeper?
What are Bin Cards?
What are Stock Control Cards?
What are Stores Ledgers?
Difference between Bin Card and Stores Ledger
Inventory Control
Settting of Various Stock Levels
Re-Order Quantity
Re-Order Level
Calculation of EOQ Case Study 3
Preview
Calculation of EOQ and Total Variable Cost Case Study 4
Evaluation of Exisiting Policy and EOQ Case Study 5
Evaluation of Discount Offer and EOQ Case Study 6
Calculation of EOQ Case Study 7
Calculation of Stock Levels Case Study 8
Calculation of Stock Levels Case Study 9
Evaluation of Discount Offer and EOQ Case Study 10
Calculation of Stock Levels and Danger Level Case Study 11
Techniques of Inventory Control
ABC Analysis
Two Bin System
Estabishment of System of Budgets
Other Techniques of Inventory Control
Application of ABC Inventory Control System Case Study 12
Preview
Application of ABC Inventory Control System Case Study 13
Case Study - Calculate Sales, SP/Unit and Margin of Safety Sales
Case Study - Calculate Sales Volume and Margin of Safety
Case Study - Computation of Break Even Point
Case Study - Calculate Sales Revenue required to achieve Quarterly Profit
Case Study - Break Even Point in Units
Case Study PV Ratio, Fixed Cost and Sales required to earn a given profit
Case Study Break Even Sales, PV Ratio , Units to be sold for achieving given EBI
What if First in First Out Method?
Practice Problems - EOQ- Case Study
Practice Problems - EOQ Using Wilson's Formula
Practice Problems - Evalution of Material cost of Two Sources
Practice Problems - Marginal Costing Case Study
Labour Costing
Introduction to Labour Costing
Difference between Direct and Indirect Labour Cost
Labour Cost Control
Roles of Departments in Controlling Labour Cost
Factors Controlling Labour Cost
Collection of Labour Cost
Time Keeping
Traditional Methods of Time Keeping
Mechanical Time Keeping
Requisites of Good Time Keeping System
Time Booking
Reconciliation Gate Card and Job Card
Objectives of Time Keeping
Payroll Procedure
Idle Time
Overtime Premium
Effects of OT on Productivity
Steps for Controlling Overtime
Labour Turnover
Labour turnover due to new recruitment
Causes of Labour Turnover
Effects of Labour Turnover
Steps available for minimising labour turnover
Overheads Costing
Introduction to Overheads Costing
Overheads Classification
Overhead by Functions
Overheads by Nature
Overheads by Element
Overheads by Controllability
Advantages of classification of fixed and variable expenses
Accounting and Cotnrol of Manufacturing Overheads
Steps in estimating and absorbing overheads
Allocation and Apportionment
Apportionment Methods of Common Expenses
Bases of Apportioning Overheads
Reapportionment of Service Department Overheads
Case Study on Direct Distribution Method
Case Study Step Method
Case Study Simultaneous Equation Method
Case Study Repeated Distribution Method
Case Study Trial and Error Method
Case Study Re-apportionment of Cost under Repeated Distribution Method
Case Study Re-apportionment of Cost under Step Method or Step Ladder Method
Step Method or Non Reciprocal Method
Reciprocal Services Method
Methods of Absorbing Overheads to various products or jobs
Percentage of Direct Materials and Prime Cost Method
Percentage of Direct Labour Cost Method
Labour Hour Rate Method
Machine Hour Rate Method
Types of Overhead Rates
Case Study on Predetermined Overhead Rate & Performance Report
Case Study on Machine Hour Rate
Treatment of Under absorbed & Over absorbed Overheads
Case Study Under Absorbed Overheads
What are Overheads?
Preview
3506..mp4
3507..mp4
Standard Costing Techniques
Introduction to Standard Costing Techniques
Standardd Cost Definition
Setting up of Standard Cost
Standard Costing Definition
Physical Standards
Material Quantity Standards
Labour Time Standards
Problems in setting physical standards
Overhead Standards
Types of Standards
Need for Standard Costing
Process of Setting Standards
Types of Variances
Standard Costing Variances
Introduction to Standard Costing Variances
Material Cost Variance
Material Price Variance
Material Usage Variance
CS Material Cost Variance
Comprehensive Case Study on Material Cost Variance
MCV more than one material
Comprehensive Case Study MCV
Labour Cost Variance
Labour Rate Variance
Labour Efficiency Variance
Case Study Labour Cost Variance
Comprehensive Case Study LCV
Overhead Cost Variance
Production Volume Variance
Overhead Expenses Variances
Variable Overhead Cost Variance
Operating Costing
Introduction to Operating Costing
Preview
Case Study - Composite Units
Case study bus fare
Case Study Cost per absolute ton km
Cost Sheet under Operating Costing
Case Study evaluation of facilities
Costing for Transport Services Case Study
Process & Operating Costing
What is Process Costing?
Preview
Basic features of Process Costing
Process Costing Procedure
Operation Costing
Case 1 Process Costing
Treatment of Normal Process Loss
Treatment of AbNormal Process Loss
Treatment of AbNormal Process Gain
Case 2 Process costing with Normal Loss, Abnormal Loss & Gain
WIP Valuation & Equivalent Producton
Equivalent Producton & Computation Steps
Equivalent Producton- Case study-1
Equivalent Producton- Case study-2
Equivalent Producton Units Computation
Equivalent Producton (Subsequent Process - FIFO)
Equivalent Producton (First Process - FIFO)
Average Cost Method
Equivalent Producton - Average Cost Case study
Budget and Budgetary Control
Budget and Budgetary Control
Characteristics of Budget
Objectives of Budgeting
Meaning of Budgetary Control and its Salient Features
Objectives of Budgetary Control System
Working of Budgetary Control System and responsibilities of Budget Officer
Advantages and Limitations of Budgetary Control
Components of Budgetary Control System
Preparation of Budgets
Different Types of Budgets
Fixed Budgets
Flexible Budget, features, merits and demerits
Suitability for Flexible Budget
Difference bettwen Fixed and Flexible Budget
Case 1 Flexible Budget Recovery Rate per Hour
Case 2 Flexible Budget (Total Cost Budget)
Case 3 Flexible Budget and Deviation from Planned Budget
Case 4 Flexible Budget under Incremental Price
Marginal Costing
Introduction to Marginal Costing
Preview
Direct Costing
Difference between Marginal Costing and Direct Costing
Differential Cost
Difference between Marginal and Differential Costing
Difference between Variable and Fixed Cost
Preview
Semi Variable Cost
Marginal Cost Sheet Format
Marginal Cost Equation
Absorption Costing Format
Difference between Marginal Costing and Absorption Costing
Contribution
Profit or loss and Contribution
Decision making Indicators of Marginal Costing
PV Ratio
Indifference Point
Difference between Indifference Point and Break Even Point
Preview
Shut Down Point
Case Study on Segregation of Fixed and Variable Cost
Case Study Break Even Point
Case Study on Computation of Sales for Desired Profits
Case Study on Profit Volume Ratio and Break Even Point
Computation of Price Volume Ratio and BEP
Case Study Marginal Costing Basic Computations
Case Study Profit Volume Ratio and BEP
Finding Fixed Cost, PVR and Sales
Marginal Cost Sheet and VC Interpretation
Practice Problems - Break Even Point Case Study
Contract Costing
Contract Costing - Meaning and Features
Recording of Contract Costs
Meaning of Terms used in Contract Costing
Computation of Estimated Profit Case Study 1
Profit / Loss on Incomplete Contracts
Cost Plus Contract
Preparation of Contract Account Case Study 2
Preparation of Contract Account Case Study 3
Comprehensive Case Study on Contract Account
Computation of Estimated Profit under various methods Case Study 4
Calculation of admissible Escalation Claim Case Study 5
Preparation of Contract Account and Calculation of Estimated Profit Case Study 6
Joint Products & By Products
What are Joint Products and By-Products?
Preview
Meaning of Joint Products and By Products
Apportionment of Joint Costs
Methods of Apportioning Joint Cost over Joint Products
Physical Unit Method of apportioning joint cost over joint products
Case 1 Physical Unit Method
Average Unit Cost Method
Case 2 Average Unit Cost Method for Apportionment of Joint Cost
Survey Method for Apportionment of Joint Cost
Contribution Margin Method for Apportionment of Joint Cost
Case 3 Contribution Margin Method for Apportionment of Joint Cost
Market Value Method for Apportionment of Joint Cost
Case 4 Apportionment of Joint Cost under different methods
Methods of Apportioning Joint Cost over By Products
Treatment of By Products Cost in Cost Accounting
Case 5 Preparation of Income forecast statement and suggest production plan
Non Integrated Accounts
Introduction to Non Integrated Accounts
Important Ledgers under Non Integrated Accounting in Cost Department
Principal Accounts under Non Integrated Accounting Part I
Principal Accounts under Non Integrated Accounting Part 2
Scheme of Accounting Entries under Non Integrated Accounting Part 1
Scheme of Accounting Entries under Non Integrated Accounting Part 2
Case 1 Non Integrated Accounts Journal Entries, Ledger and Trial Balance
Case 2 Preparation of condensed P&L Statement and supporting schedules
Case 3 Preparation of Ledger as per Integrated Accounting System
Integral Accounting System and its Advantages
Essential Pre-requisites for Integral Accounting System
Features of Integral Accounting System
Case 4 Journal Entries under Integrated Accounting System
Case 5 Journal Entries under Integrated Accounting System
Case 6 Ledger and Trial Balance under Integrated Accounting System
Reconciliation of Cost and Financial Accounts
Items included in Financial Accounts but not in Cost Accounts and Vice Versa
Procedure for reconciliation & circumstances when reconciliation can be avoided
Case 7 Calculation of Profit as per Cost and Financial Accounts & Reconciliation
Case 8 Calculation of Profit as per Cost and Financial Accounts & Reconciliation
Job Costing and Batch Costing
Methods of Costing
Meaning of Job Costing
Principles and Process of Job Costing
Suitability of Job Costing
Format of Job Cost Sheet
Difference between Job Costing and Process Costing
Accounting for Materials - (Procedure for Job Costing)
Accounting for Labour - (Procedure for Job Costing)
Accounting for Overheads - (Procedure for Job Costing)
Treatment of Spoiled and Defective Work - (Procedure for Job Costing)
Entries in Control Accounts
Case 1 Journal Entries in Cost Accounting
Case 2 Preparation of Job Cost Sheet
Case 3 Preparation of Factory Cost Statement and Invoice Price of Job
Meaning of Batch Costing
Case 4 Calculation of Cost and Profit per piece of each batch
Case 5 Preparation of Statement of Cost under Batch Costing
Economic Batch Quantity
Case 6 Determination of Economic Batch Quantity
Case 7 Calculation of EBQ and Minimum Inventory Holding Cost
What is Job Costing & Batch Costing
Economic Batch Quantity case study 3
3554.mp4
3555.mp4
3556.mp4
ABC Costing
Introduction to Activity Based Costing
Factors for development of ABC & its Suitability
Meaning and Defintion of ABC
Activity Based Costing & Traditional Absorption Costing Case Study 1
Activity Based Costing Case Study 2
Cost Allocation under Traditional Costing & Activity Based Costing
Activity Based Costing Case Study 3
Activity Based Costing Case Study 4
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