We have utmost pleasure in placing this standard Text Book on Costing Techniques and Responsibility Accounting to the Post-graduate students and practitioners of this subject. This book is designed strictly as per the revised syllabus for M.Com. Part-I : Semester-I students of Savitribai Phule Pune University from June, 2019. The important purpose in introducing this Special Paper-II Costing Techniques and Responsibility Accounting is to create awareness among the students regarding Advanced Cost Accounting and Cost Systems to develop the skills in Costing Techniques and Responsibility Accounting. It gives equal importance to the theory base explanations as well as to the various levels of practical problems with the help of day-to-day examples and simplified illustrations.
We have tried professionally to provide a comprehensive and sound conceptual base of the theoretical framework in a simplified manner. Clarity of expression and precision have been our major guide posts. The meaning and definitions of various technical terms are greatly simplified and thoroughly described in a professional manner. The recent and emerging concepts used in the competitive cost environment have also been given due place in the text. The graphical presentations made through drawing of various charts, diagrams, graphs, tables, figures etc. will be the important key feature of this book. You will definitely understand and appreciate the simple method of solving number of problems and its moderate way of presentations to the management for planning, decision-making and control purposes. At a glance, incorporating multiple choice questions and bibliography, given at the end of the text book is for the guidance and benefit of the students community.
Table of Contents :
Chapter 1: Budgetary Control Chapter 2: Standard Costing Chapter 3: Uniform Costing and Inter-firm Comparison Chapter 4: Responsibility Accounting and Reporting * Multiple Choice Question (MCQs) * Bibliography