Cost Accounting
Indian Institute of Technology Bombay and NPTEL via Swayam
Overview
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
Syllabus
COURSE LAYOUT
Week 1:- Introduction to Cost Accounting
- Classification of Costs
- Marginal Costing
- Cost Volume Profit Analysis
- Margin of Safety
- Application of Breakeven Point Analysis
- Sensitivity Analysis
- Case of Ayur Pharma
- Different Decision Scenarios and Profit Planning
- Relevant Costs in Decision Making
- 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
- Functional Budget
- Cash Budget
- Standard Costing And Variance Analysis
- Material Cost Variance
- Overhead Variance
Taught by
Prof. CA. Varadraj Bapat
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