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Title      : Cost Management
Subject      : Management
copyright ©  2018     : Subhas Stores
Author      : G V KESAVA RAO
Publisher      : Subhas Stores
Chapters/Pages      : 5/258
Total Price      : Rs.      : 152
 
 
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Chapters
     
Job Costing Total views (0)  
According to CIMA (UK) Costing has been de􀃀 ned as “the techniques and process of ascertaining costs”. So here the questions arises what are the techniques and what are the processes of costing. Students should understand these two terminologies before get into the concept of job costing.
Pages: 86
Price: Rs 40.275   
 
Process Costing Total views (0)  
Process costing is a method of costing applied where the product or material has to pass through different stages, processes or departments or cost centers or machines before it becomes 􀃀 nished product. To produce such kind of products there must be a proper sequence of activities i.e., when one process completes then the next process begins its operation. It is assumed in process co ......
Pages: 52
Price: Rs 33.8   
 
Operating Costing Total views (0)  
Operating costing system is a system of cost accounting applied by those units which are not producing goods but those which are producing services for the bene􀃀 t of the consumers and their clients. Operating costing is also known as service costing, is a method of costing which is used to ascertain the cost per unit of services rendered. The emphasis under operating costing is on the ......
Pages: 48
Price: Rs 31.2   
 
Activity Based Costing Total views (1)  
The main objective of any costing system is to determine scienti􀃀 cally the cost of a product or service. For facilitating the calculation, costs are divided into direct and indirect. Direct costs are the costs which are traceable to the products/services offered. On the other hand, indirect costs which are also called as ‘overheads’ are not traceable to the products/ services. Hence ......
Pages: 44
Price: Rs 28.6   
 
Target Costing Total views (0)  
Target costing originated in the Japanese manufacturing industry in the 1970s as a response to the challenges posed by consumerdem and for more diversity and shorter product life cycles. Companies also began to recognise that most of the cost of products was committed at the design stage. Target costing developed as a multidisciplinary approach to managing costs from the earliest stages and was ......
Pages: 28
Price: Rs 18.2   
 


 
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