CA-2 (BCOM 5th)

UNIT-I

Strategic Total Cost Management , Cost control and Cost Reduction, Behavioural

Consequences of using Cost Accounting Controls.

UNIT-II

Concept of JIT, Target Costing, Life Cycle Costing .Continuous improvement and Cost of

Quality Reporting. Learning Curves and their use in predicting product/service costs.

UNIT-III

Basic idea of Value Analysis, Balanced Score Card, EVA, Total Quality Management

(TQM), Kaizen Costing and Backflush Costing.

UNIT-IV

Basic Knowledge of Cost Accounting Record Rules & Cost Accounting Standards. Cost

Audi