प्रबंधकीय लेखाविधि Management Accounting

Unit I : Management Accounting : Nature and Functions, Financial vs. Management Accounting. Cost vs. Management Accounting, Role of Management Accountant Cost Concepts and Classi-fications.

Unit II : Activity Based Product Costing : Concept and Uses, Emerging Costing Approaches Variable and Absorption Costing—Concept, Comparison, Applications of Variable Costing, Preparation of Income Statements.

Unit III : Cost Volume Profit (CVP) Analysis : Contribution Margin, Break-Even Analysis, Profit Volume (P/V) Analysis, Multiple Product Analysis, Optimal Use of Limited Resources.

Unit IV : Budgeting : Nature and Functions, Preparation of Different Types of Budgets, Fixed Versus Flexible Budgeting.