Course

Cost Estimation and Control

Shasun Jain College > Postgraduate > Cost Estimation and Control
Course ID
KDF1B
Department
Commerce
Semester
I
Degree
M.Com (AF)
Year
I

Course Outcome

CO01 To understand the concept of cost behaviour and decision making, financial gearing andOperational gearing.
CO02 To learn the concept of product cost determination, preparation of job and process costing and activity based costing and management.
CO03 To understand the concept of marginal costing technique, BEP analysis , profit planning concept and make or buy decisions.
CO04 To learn the concept of cost control, reduction and budgetary control.
CO05 To have working knowledge of the concept of standard costing and variance analysis.