| Item Description: | Elements of cost and cost sheet Material purchase and control Accounting for material ---stock control Pricing of material issues Accounting and control of waste, scrap, spoilage and defective Recruitment,time keeping and time booking Labour remuneration and incentive schemes Preparation of payroll and payroll accounting Labour turnover Labour cost control Direct expenses Overhead: Definition and classification Factory overhead Administration, selling and distribution overhead Treatment of some special items of expenses Specific order costing - job costing, batch costing and contract costing Process costing Operating costing Cost control accounts Reconciliation of cost and financial accounts Budget and budgetary control Marginal costing Activity based costing Miscellaneous Topics |
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