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LESSON 4 THE MANAGEMENT PROCESS SCHOOL LESSON 5 THE EMPIRICAL SCHOOL LESSON 6 THE HUMAN BEHAVIOR SCHOOL

LESSON 7 THE SOCIAL SYSTEM SCHOOL LESSON 8 DECISION THEORY SCHOOL LESSON 9 THE SYSTEMS SCHOOL

LESSON 10 F.W. TAYLOR LESSON 11 HENRY FAYOL LESSON 12 GEORGE ELTON MAYO

LESSON 13 PETER F. DRUCKER LESSON 14 MICHAEL E. PORTER LESSON 15 C.K. PRAHALAD

TABLE OF CONTENTS: 1.0 OBJECTIVES 1.1 CONCEPT OF COST 1.1.1 MEANING OF THE TERM COSTING, COST ACCOUNTING, COST ACCOUNTANCY 1.1.2 COST ESTIMATION AND COST ASCERTAINMENT 1.1.3 COST ALLOCATION AND COST APPORTIONMENT 1.1.4 COST ABSORPTION 1.1.5 COST ACCOUNTING 1.1.6 COST UNIT AND COST CENTER 1.1.7 COST UNIT 1.1.8 COST CENTER 1.1.9 COST REDUCTION AND COST CONTROL 1.1.10 COST ACCOUNTANCY 1.2 OBJECTIVES OF COST ACCOUNTING 1.3 SIGNIFICANCE/ IMPORTANCE OF COST ACCOUNTING 1.4 ...

TABLE OF CONTENTS: 2.0 OBJECTIVES 2.1 METHODS OF COSTING 2.2 TECHNIQUES OF COSTING

TABLE OF CONTENTS: 3.0 OBJECTIVES 3.1 ELEMENTS OF COST 3.1.1 MATERIAL 3.1.2 LABOR 3.1.3 EXPENSES 3.1.4 OVERHEAD 3.1.5 COMPONENTS OF TOTAL COST 3.2 CLASSIFICATION OF COST 3.2.1 VARIABLE, FIXED AND SEMI-VARIABLE COSTS 3.2.2 PRODUCT COSTS AND PERIOD COSTS 3. 2.3 DIRECT AND INDIRECT COSTS 3.2.4 DECISION-MAKING COSTS AND ACCOUNTING COSTS 3.2.5 RELEVANT AND IRRELEVANT COSTS 3.2.6 SHUTDOWN AND SUNK COSTS 3.2.7 CONTROLLABLE AND UNCONTROLLABLE COSTS 3.2.8 AVOIDABLE OR ES...

TABLE OF CONTENTS: 4.0 OBJECTIVES 4.1 MEANING OF CONTRACT COSTING 4.1.1 PROCEDURE OF CONTRACT COSTING: 4.1.2 CALCULATION OF PROFIT AND LOSS ACCOUNT 4.2 COST PLUS CONTRACT 4.2.1 ESCALATION CLAUSE 4.3 PROFIT & LOSS ACCOUNT UNDER VARIOUS METHODS AND GIVE YOUR RECOMMENDATIONS 4.4 JOB COSTING 4.4.1 JOB COSTING MAY BE EMPLOYED IN THE FOLLOWING CASES: 4.4.2 PROCEDURE OF JOB COST ACCOUNTING: 4.4.3 DEFECTS ARISE IN THE FOLLOWING CIRCUMSTANCES: 4.5 NUMERICALS

TABLE OF CONTENTS: 5.0 OBJECTIVES 5.1 DEFINITIONS OF UNIT OR OUTPUT COSTING 5.1.1 OBJECTIVES OF UNIT OR OUTPUT COSTING 5.1.2 ELEMENTS OF COST UNDER UNIT OR OUTPUT COSTING 5.1.3 DETERMINATION OF COSTING UNDER OUTPUT COSTING METHOD 5.2 EXPLANATION OF VARIOUS TYPES OF COST APPEARING IN COST SHEET OR STATEMENT OF COST 5.3 TREATMENT OF ITEMS OF STOCK IN COST SHEET 5.3.1 NUMERICAL ILLUSTRATIONS 5.4 TENDER PRICE 5.4.1 DETERMINATION OF TENDER PRICE

TABLE OF CONTENTS: 6.0 OBJECTIVES 6.1 DEFINITION 6.2 FEATURES/CHARACTERISTICS OF PROCESS COSTING 6.2.1 THE FOLLOWING FEATURES MAY BE IDENTIFIED WITH PROCESS COSTING: 6.2.2 ELEMENTS OF COST 6.3 COSTING OF JOINT PRODUCT AND BY PRODUCT 6.3.1 TERMINOLOGY 6.3.2 COSTING PRINCIPLES FOR JOINT PRODUCT / BY-PRODUCT COSTING: 6.3.3 RECOGNITION OF A PRODUCT AS JOINT PRODUCT OR BY-PRODUCT 6.3.4 METHODS OF APPORTIONMENT OF JOINT COSTS