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Standard Costing 
ACCA MA Management Accounting

Standard Costing 

November 5, 2021 admin

Standard costing  includes setting standard rates to absorb material , labour ,overheads. Setting of standards rates helps in  exact valuations , strengthening control over differences […]

PROCESS COSTING  – PART 2
MA Management Accounting

PROCESS COSTING – PART 2

October 20, 2021October 26, 2021 admin

PROCESS COSTING – PART 1   Equivalent Units Continuous production with different processes faced a problem, i.e. how to deal with processes which were not […]

PROCESS COSTING – PART 1
MA Management Accounting

PROCESS COSTING – PART 1

October 12, 2021October 26, 2021 admin

In entities mass production involving, it is difficult to calculate on base of individual units, so to make issues simple costs are accounted  making processes […]

CONTRACT COSTING
ACCA MA Management Accounting

CONTRACT COSTING

October 12, 2021 admin

  Contract   Costing Easy to understand “ job order costing on larger scale”. For construction of building and other large scale wok which take considerable […]

BATCH COSTING – EXPLAINED
AA MA Management Accounting

BATCH COSTING – EXPLAINED

October 9, 2021 admin

BATCH COSTING Batch costing is similar to job order costing ,the only difference is that costing focus moves from job orders to batches. It is […]

Marginal and Absorption Costing Methods
ACCA MA Management Accounting

Marginal and Absorption Costing Methods

October 4, 2021 admin

Marginal and Absorption Costing Methods The main difference between marginal costing and absorption costing is that Under Marginal costing all the fixed cost is treated […]

Allocation and Apportionment of Overheads
MA Management Accounting

Allocation and Apportionment of Overheads

October 3, 2021October 3, 2021 admin

  Allocation of overheads (OH) Apportionment of overheads (OH)   Charging to overhead to specific department                   […]

ABSORPTION COSTING  – Explained
ACCA MA Management Accounting

ABSORPTION COSTING – Explained

October 2, 2021 admin

ABSORPTION COSTING Method of costing in which overheads are absorbed in relevant cost centers on appropriate rates known as overhead absorption rate (OAR). This rate […]

Labor Incentive Plans
ACCA MA Management Accounting

Labor Incentive Plans

October 1, 2021 admin

  TIME WORK SYSTEM In this system labor is paid  on base of time worked. Total labour remuneration is sum of basic pay and overtime […]

ACTIVITY BASED COSTING (ABC)
ACCA MA Management Accounting

ACTIVITY BASED COSTING (ABC)

September 27, 2021 admin

ABC Plan ABC Plan is used to control the inventory by applying security measures or controls on each category. Through this technique management is able […]

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