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B Com Semester VI - Cost Control & Mangament Accounting

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B Com Semester VI - Cost Control & Mangament Accounting

Mastering Cost Control and Financial Analysis for Strategic Business Decisions.

updated on icon Updated on Jun, 2025

language icon Language - English

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Lectures -53

Resources -1

Quizzes -1

Duration -6 hours

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Course Description

UNIT-I: INTRODUCTION TO MANAGEMENT ACCOUNTING &MARGINAL COSTING: Meaning and Importance of Management Accounting – Marginal Cost Equation – Difference between Marginal Costing and Absorption Costing – Application of Marginal Costing – CVP Analysis – Break Even Analysis: Meaning – Assumptions – Importance - Limitations. Marginal Costing for Decision Making-Make or Buy – Add or Drop Products – Sell or Process Further – Operate or Shut-down – Special Order Pricing – Replace or Retain. 

UNIT-II: BUDGETARY CONTROL AND STANDARD COSTING: Budget: Meaning – Objectives – Advantages and Limitations – Essentials of Budgets - Budgetary Control - Classification of Budgets - Preparation of Fixed and Flexible Budgets. Standard Costing: Meaning – Importance – Standard Costing and Historical Costing - Steps involved in Standard Costing. Variance Analysis: Material variance - Labour variance - Overhead variance. 

UNIT-III: TECHNIQUES OF FINANICAL STATEMENT ANALYSIS: Meaning – Objectives - Techniques: Comparative Statement, Common Size Statement, Trend Analysis. Ratios- Meaning, Objectives and Classification—Computation of Activity, Liquidity, Solvency and Profitability Ratios. 

UNIT-IV: FUNDS FLOW ANANLYSIS: Concept of Funds – Meaning and Importance – Limitations – Statement of Changes in Working Capital – Statement of Sources and Application of Funds. UNIT-V: CASH FLOW ANALYSIS (AS-3): Meaning – Importance – Differences between Funds Flow and Cash Flow Statements – Procedure for preparation of Cash Flow Statement.

Goals

  • Understand management accounting and marginal costing for better decision-making 
  • Learn to create budgets, apply standard costing, and track business performance. 
  • Master funds flow and cash flow analysis for managing financial stability. 
  • Enhance decision-making with tools for planning and cost control.
B Com Semester VI - Cost Control & Mangament Accounting

Curriculum

Check out the detailed breakdown of what’s inside the course

INTRODUCTION TO MANAGEMENT ACCOUNTING &MARGINAL COSTING

15 Lectures
  • play icon Management Accounting and its Features 03:18 03:18
  • play icon Management Accounting Information and its Use 04:06 04:06
  • play icon Role of Management Accountancy 05:28 05:28
  • play icon Impact of Changing Environment on Management Accounting 06:17 06:17
  • play icon Total Quality Management Part 1 06:28 06:28
  • play icon Total Quality Management Part 2 04:39 04:39
  • play icon Beliefs of Total Quality Management 02:47 02:47
  • play icon Introduction to Marginal Costing 01:16 01:16
  • play icon Direct Costing 00:59 00:59
  • play icon Difference between Marginal Costing and Direct Costing 01:58 01:58
  • play icon Break Even Analysis 08:07 08:07
  • play icon Break Even Case Study 09:45 09:45
  • play icon Absorption Costing. 09:43 09:43
  • play icon Marginal Costing. 08:33 08:33
  • play icon Reconciliation statement. 02:53 02:53

BUDGETARY CONTROL AND STANDARD COSTING

14 Lectures
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TECHNIQUES OF FINANICAL STATEMENT ANALYSIS

14 Lectures
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FUNDS FLOW ANANLYSIS

5 Lectures
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CASH FLOW ANALYSIS

4 Lectures
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Skill Test

1 Lectures
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Instructor Details

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