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Cost Accounting

NPTEL via Swayam

This course may be unavailable.


This course discusses basic concepts of cost accounting and control. COURSE OBJECTIVES This course is designed to Help the participants to become intelligent users of cost information for (a) Computing cost of product/ process/ project/ activity. (b) Controlling and managing the cost (c) Decision making like pricing, Make or buy, profit planning. (d) Planning and Budgeting INTENDED AUDIENCE : Students, employees, entrepreneurs (The course will apply to participants various disciplineslike Engineering, Sciences, Management, Commerce, Arts, Humanities, Heath, Medicine)PREREQUISITES : Nil


Week 1:
  • Introduction to Cost Accounting
  • Classification of Costs
  • Marginal Costing
  • Cost Volume Profit Analysis
  • Margin of Safety
Week 2:
  • Application of Breakeven Point Analysis
  • Sensitivity Analysis
  • Case of Ayur Pharma
  • Different Decision Scenarios and Profit Planning
  • Relevant Costs in Decision Making
Week 3:
  • Case Study: Break-even point
  • Case Study: JSW ISPAT Steel
  • Case Study on Projection: Divya Aushadhi Ltd
  • Case Study: Shree Cements
  • Budgeting and Budgetary Control
Week 4:
  • Functional Budget
  • Cash Budget
  • Standard Costing And Variance Analysis
  • Material Cost Variance
  • Overhead Variance

Taught by

Prof. CA. Varadraj Bapat


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