[Pdf] #1: CM Notes- MBA Cost Management Notes Pdf Free Download

CM Pdf notes – Here you can get lecture notes of MBA Cost Management Notes Pdfwith unit wise topics. Here we have listed different units wise downloadable links of MBA Cost Management Notes Pdf where you can click to download respectively.cost management pdf - cost management pdf notes - cost management notes - cost management pdf free download

 CM Notes- MBA Cost Management Notes Pdf Free Download

Please find the cost management pdf free download below

Unit 1 

Link – Unit 1

Unit 2 

Link – Unit 2

Unit 3

Link – Unit 3

Unit 4

Link – Unit 4

Unit 5

Link – Unit 5

Unit 6

Link – Unit 6

Unit 7 

Link –  Unit 7

Complete Notes

Link Complete Notes


Cost Management Notes Pdf – CM pdf Notes

Module – 1

  • Introduction to Cost Management,Cost Accounting to A Strategic View to Cost Management ,
  • Preparation of a Cost Sheet. Cost Management, Elements of costs ,classification of costs,Methods of costing, Cost Management Tools.

Module – 2

  • Overheads, Classification and Collection, Simultaneous equations, Absorption of overhead, Theory on under and Over absorption of Overhead).
  • Difference between Cost Allocation and Cost Apportionment, (Full-fledged Problems on Primary and secondary distribution,

Module – 3

  • Marginal Costing – Nature and Scope – Applications – Differential Cost Analysis, Advantages and Disadvantages of Marginal Costing.
  • Break even charts and Point, Decision Making (all types with full problems)

Module – 4

  • Budgetary Control – Objectives of Budgetary control, Functional Budgets,
  • Comparison with Budgetary Control, analysis of variances, simple problems on Material and Labour Variances Only.Master Budgets, Key Factor Problems on Production and Flexible Budgets.Standard Costing

Module – 5

  • Demerits of Traditional Costing, Activity Based Costing, Cost Drivers,
  • Cost Analysis under ABC (Unit level, Batch level and Product Sustaining Activities), Benefits and weaknesses of ABC, Simple Problems under ABC.

Module – 6

  • Cost Audit – Objectives, Advantages, Areas and Scope of Cost Audit, .
  • Management Audit – Aims and the objectives, Scope of Management Audit.Cost Audit in India – Practical – Read the contents of the report of Cost Audit and the annexure to the Cost Audit Report

Module – 7

  • Reporting to Management – Purpose of reporting – Requisites of a good report, Classifications of Report, Segment reporting, Applicability of Accounting Standard 17,Features, Purpose, Reasons for use of Balanced Scorecard.
  • Objectives, Users of Segment reporting. Cost Reduction, and Cost Control, Target Costing – its Principles, Balanced Scorecard as a performance measure.

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