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BCOC 138 Cost Accounting | Quick Readable Notes...
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| Category | : BACHELOR‘S DEGREE PROGRAMMES |
| Sub Category | : Bachelor of Commerce (BCOMG) |
| Products Code | : BCOMG-C-3.02 |
| HSN Code | : 490110 |
| Language | : English |
| Author | : BMAP EDUSERVICES PVT LTD |
| Publisher | : BMAP EDUSERVICES PVT LTD |
| University | : IGNOU (Indira Gandhi National Open University) |
| Pages | : 300 |
| Weight | : 199 GM |
| Dimensions | : 21.0 x 29.7 cm (A4 Size Pages) |
BCOC 138 Cost Accounting provides students with a comprehensive understanding of the principles and techniques of cost accounting. The course begins with an overview of cost classification, including direct costs, indirect costs, variable costs, and fixed costs, and their relevance for managerial decision-making. Students will then learn about cost behavior analysis and cost-volume-profit (CVP) analysis, including the calculation of break-even points, contribution margins, and profit planning. The course also covers budgeting techniques for planning, controlling, and evaluating performance, including master budgets, flexible budgets, and variance analysis. Additionally, students will explore the concept of standard costing and variance analysis, including the calculation of direct material, direct labor, and overhead variances for cost control and performance evaluation. Through case studies, practical exercises, and cost analysis projects, students will develop the knowledge and skills necessary to apply cost accounting techniques in real-world business scenarios.
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