People Innovation Excellence

METHOD AND PRACTICE OF COST ACCOUNTING (2 Credits)

Learning outcomes:

At the end of this course, students will be able to compare and contrast marginal (or variable), throughput and absorption accounting methods in respect of profit reporting and stock valuation; discuss a report which reconciles budget and actual profit using absorption and/or marginal costing principles; discuss activity-based costing as compared with traditional marginal and absorption costing methods, including its relative advantages and disadvantages as a system of cost accounting; apply standard costing methods, within costing systems, including the reconciliation of budgeted and actual profit margins.

Topics:

  1. Activity-based costing,
  2. Integration of standard costing with marginal cost accounting,
  3. Absorption cost accounting and throughput accounting,
  4. Back-flush accounting,
  5. Just in time production,
  6. Interpretation of variances:
  7. interrelationship,
  8. Significance.

Published at : Updated

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