• Cost Accounting and Management Control

  • Syllabus
    • Topic 1: Introduction to Cost Accounting

      1.1. Cost Accounting as a source of information for internal parties within the organization.

      1.2  Costs and cost terminology.

      1.3. Classifications of costs.

      1.4. Relevant and irrelevant costs.

      Topic 2: Direct material costs

      2.1. Introduction.

      2.2. Perpetual inventory.

      2.3. Determining direct material costs.

      2.4. Quantitative methods in stock control systems.

      Topic 3: Labour costs

      3.1. Labour costs and their components.

      3.2. Labour cost accounting.

      3.3. Incentive compensation plans.

      Topic 4: Cost assignment

      4.1. Introduction.

      4.2. The allocation process of overheads.