People Innovation Excellence


Learning Outcomes:

On successful completion of this Course, students will be able to: Describe Cost Management System and cost assignment process; Explain cost behavior and activity-based cost system; Prepare job order cost sheet and cost of production report; Calculate departmental overhead rates and budgeting; Calculate  the materials, labor, Factory Overhead variances and performance evaluation; Analyze cost information for reporting


  1. Introduction to Cost  Management;
  2. Basic Cost Management  Concepts;
  3. Cost Behavior;
  4. Activity-Based Costing;
  5. Product and Service Costing: Job-Order System;
  6. Process Costing;
  7. Allocating Costs of Support Departments and Joint Products;
  8. Budgeting for Planning and Control;
  9. Standard Costing: A Functional-Based Control Approach;
  10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing

Published at : Updated

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