Basics of costing pdf
Here you can download the free lecture Notes of Estimating Costing Pdf Notes – EC Pdf Notes materials with multiple file links to download. The Estimating Costing Notes Pdf – EC Notes Pdf book starts with the topics covering General items of work in Building, Detailed Estimates of Buildings, Earthwork for roads and canals, Rate Analysis, Reinforcement bar bending and bar requirement. have discussed about the basic of cost accounting, material, labour and overheads costing. Further we have highlighted the concept of activity based costing, cost records, different costing systems. Thereafter study focuses on the marginal costing, standard costing, budgeting & its applications for decision making in business. Activity-based costing or ABC is a costing approach for optimizing cost and time. Besides measuring the performance of an activity, this cost accounting technique helps to identify all the costs related to every unique activity. The activity can be placed anywhere within an organizational structure, comprising of a project or process. In Activity-based costing, resource [ ].
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If you are looking Features of Contract Costing]: Costing : Basic Cost Concepts : Chapter 1 : Lecture 1 : CA : CS : CMA
Contract Basifs is a special type of job costing, where the unit of cost is a single contract. It pd also known as terminal costing. Each contract, short term, or long term, is treated as a job. It is understood from common sense that construction work involves massive investment and labor employment. So no organization can undertake a large number of contracts at a time. The bulk of the materials purchased and basics of costing pdf direct to the contract basisc or obtained from the central stores through the requisition slips. The wages which cannot be charged directly to any contract are treated as indirect wages that require apportionment. Most of the costs hor djulistan-smiraj srca moga firefox are normally treated as indirect can be identified specifically with a particular contract and basics of costing pdf charged to it as direct costs.
We provide complete cost accounting notes. Cost Accounting study material includes cost accounting notes , cost accounting book , courses, case study, syllabus , question paper , MCQ, questions and answers and available in cost accounting pdf form. Material Control: techniques of material control i. Material Purchase and Storage. Overhead : Classifications, Overhead Accounting- allocation, apportionment, re-apportionment and absorption of Overheads. Process Costing : features, application of process costing, process losses-normal loss, abnormal loss and abnormal gain, inter-process profits and evaluation of different processes through practical problems. Equivalent production in Process Costing : meaning, calculation of Equivalent production and evaluation of Equivalent production through practical problems, Joint Product and By- Product Costing. If you have already studied the cost accounting notes , then its time to move ahead and go through previous year cost accounting question paper. It will help you to understand question paper pattern and type of cost accounting question and answer asked in mba cost accounting exam. You can download the syllabus in cost accounting pdf form.
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