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COMA-P08
PGDM 2008-10 : TERM - II
COST AND MANAGEMENT ACCOUNTING: CORE COURSE
Course Outline
COURSE OBJECTIVE:
Understanding the concepts of cost, analyzing and controlling the same has become extremely important in today’s fast changing competitive business world. This course intends to introduce students to the basic concepts of cost along with the role of cost accounting in its interface with other modern business disciplines emphasizing upon the different functions of management, especially the planning and controlling functions. Cost behaviour, cost accumulation and allocation, cost reduction and cost control will be the other important areas of study. The usage of costing techniques for different managerial decisions including pricing of a product will also be discussed.
Course Contents:
1. Introduction
2. Cost Concepts
3. Cost accumulation and Overhead allocation
4. Absorption vs. Direct Costing
5. Activity Based Costing
6. Cost-Volume-Profit analysis
7. Product Pricing
8. Standard Costing and Variance Analysis
9. Comprehensive Budget: A Tool for Planning and Control
10. Target Costing
PERFORMANCE EVALUATION PACKAGE:
Student's evaluation is conducted through a series of quizzes and examinations. A minimum number of 3 quizzes will be given and the average of all will be taken for the final grading.
PACKAGE:
Quizzes - 20%
Assignment - 5%
Group Work - 10%
Mid-term Exam. - 30%
End-term Exam. - 35%
Created By:
Lingaraj Pattanaik
on
09/12/2008
at
09:49 AM
Category
:
PGP-I
Doctype
:
Document
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