Gauhati University - M.Com Distance Syllabus: Advanced Cost and Management Accounting

3.13 A Advanced Cost and Management Accounting
Unit I: Const concepts and Analysis: Relevant costs for decision making, Decision in pricing, product mix, make or buy, shut down etc.

Unit II: Management control system: Objectives, Maximization of value or Profit, Management control system Vis-it-vis strategy formulation and control, Management control procedure.

Unit III: Responsibility Accounting: Transfer Pricing.

Unit IV: Budgetary control: Behavioral aspect of Budget, Participation in budgetary process, performance budgeting and zero-based budgeting.

Unit V: Management Information System: Concept, Objectives, Functions, types and nature or Reports and their contents. Application of computer in Management Accounting Purposes.

Unit VI: Value analysis, cost control reduction and productivity, cost efficiency and effectiveness.

Unit VII: Cost and Management Audit.

Unit VIII: Activity based costing: Human Resource Accounting; Environmental Accounting.

Unit IX: Case studies.

0/Post a Comment/Comments

Kindly give your valuable feedback to improve this website.