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CM Notes- MBA Cost Management Notes Pdf Free Download
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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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