Syllabus of National Institute of Technology - Tiruchirappalli (NIT-T) MBA - MB706 Cost and Management Accounting

Definition of Cost Accounting - Scope Management and Accounting - an interface.

Cost Accounting Methods: Raw material, Labour overhead, Activity Based Costing

Break Even Point and Managerial uses

Functional Budget: Cash budget - Flexible budget - budgetary control for service Organization and for Non profit Organisation.

Standard Costing: Variance Analysis - Utility of Standard Costing for Managerial Decision.

Books :

1. Williamson, D., 'Cost and Management Accounting', PHI. New Delh 1998.

2. Arora, M.N., 'Text Book of Cost Accounting', Vikas Publishing house, New Delhi, 1994.