Advanced Cost Accounting: Cost management / S.P. Jain | K.L. Narang | Simmi Agrawal

VOLUME I:
Part-I: Fundamental principles:
1. Introduction;
2. Material cost and control;
3. Labour cost, remuneration and incentives;
4. Overhead costs;
5. Non-manufacturing costs;
Part-II: Accounting systems and methods of costing:
1. Accounting systems for recording costs;
2. Specific order costing;
3. Operation costing-I (Unit, service and multiple costing);
4. Operation costing-II (Process costing);
5. Joint products and by-products;
6. Uniform costing and inter-firm comparison;
Part-III: Other techniques of cost analysis and control;
1. Cost control and cost reduction;
2. Productivity and value analysis;
3. Information system and reporting to management;
4. Cost unit and management audit;
5. Responsibility accounting & performance evaluation;
6. Capital budgeting decisions;
VOLUME-II: Advanced management accounting (Including cost management):
Part-IV: Strategies cost management;
1. Stategic cost management;
2. Activity based costing (ABC);
3. Target costing;
4. Life cycle costing;
5. Value chain analysis;
6. Enterprise resource planning (ERP);
7. Material requirement planning (MRP);
8. Just in time inventory;
9. Total quality management (TQM);
10. Bench marking;
11. Backflush costing;
Part-V: Techniques of cost analysis and control:
1. Basic cost concepts in decision making;
2. Material costing and cost volume profit analysis;
3. Problems on decision making;
4. Budget and budgetary control system;
5. Standard costing and variance analysis;
6. Pricing decision, pareto analysis;
7. Transfer pricing;
8. Costing of service sector;
Part-VI: Quantitative technique:
1. Quantitative techniques;
2. Linear programming problem;
3. Assignment problems;
4. Transportation problems;
5. Pert and CPM;
6. Simulation;
7. Learning curves.

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