Introduction & Materials:

• What is Costing?
• Framework
• Classification & Coding
• Purchasing, Reception & Storage
• Stock Recording & Inventory Control
• Pricing Issues & Stock

Labour & Overheads:

• Remuneration Methods
• Recording, Costing & Allied Procedures
• Overheads
• Cost Accounts

Costing Methods:

• Introduction
• Job & Batch
• Contract
• Operation & Service
• Process
• Joint & By-Product

Planning, Control & Decision Making:

• Cost Behaviour
• Marginal & Absorption Costing
• Short Run Decision Making
• B E Analysis
• Capital Investment Appraisal

Budgets & Standards:

• Budgets
• Introduction to Standards
• Material, Labour & Overhead Variances
• Sales & Standard Marginal Costs Variances
• Activity-Based Costing

Reading List

Main Text:
Costing - T Lucey (Continuum)

Alternative Texts and Further Reading:
Cost Accounting - Glautier & Underdown (Pitman)
Finance & Accounting - Giles & Capel (Macmillan)