Management Accounting Notes PDF Unit 4

Management Accounting Notes IPU PDF. This is generally taught in 3rd semester of GGSIPU BBA program. Share the note with your friends and spread the love!

UNIT 4 Marginal Costing and Profit Planning:

• Marginal Costing differentiated from Absorption Costing
• Direct Costing
• Differential Costing
• Key Factor
• Break even analysis
• Margin of Safety
• Cost-Volume-Profit Relationship
• Advantages, Limitations and Applications of Marginal Costing
• Decisions Involving Alternative Choices:
• Concept of Relevant Costs, Steps in Decision Making
• Decisions Regarding determination of Sales Mix.
• Exploring New Markets
• Discontinuance of a Product line
• Make and Buy
• Equipment Replacement
• Expand or Contract
• Shut-Down or Continue