Cost Accounting

Cost Systems

Product & Services Costs

Cost Behaviour

Variable Costs

Non-Variable costs

Semivariabl costs

Chunky Costs

Types of Costs

Direct (Traced)

Indirect (Allocated)

Cost Pool/Centers

1. Selection

2. Tracing

3. Allocation

Financial Repoting

Performance Measurement

Managerial Decisions

Variances (Inefficiencies)

Budgeting

Strategy

Forecasting

Process Improvement

Outputs

Inventory Cost

Subtopic

Profitability Analysis

Product Mix

Pricing

Cost of Service

Cost Driver

Direct Costing System

Full costing System

Job Order Cost System

Process Cost System

Historical Standards

Standard

Advantages