COST- FM (IPCC) MAY-18
(Must Checkout these topics, not to miss)
Cost Accounting
Very Important:-
1. Materials- EOQ & Stock Level
2. Process:- Partly transfer to next process & partly Sale or Equivalent Production
3. Operating Costing- Transport (Goods or Passenger)
4. Marginal Costing- Cost Indifference, BEP, PVR and MOS
5. Cost Ledger Control- Reconciliation
6. Standard- Labour or Sales Variance
7. Budget- Flexible Budget
Less Important-
1. Labour- Labour Turnover & Taylor's Differential
2. OH- MHR & Primary & Secondary Distribution
3. Stores Ledger- FIFO or Weighted Average.
4. Marginal vs Absorption- 1 sum only.
Financial Management
Very Important:-
1. Cost of Capital- WACC
2. Leverage
3. Working Capital Requirement
4. Ratio Analysis- Balance Sheet preparation
5. Capital Structure- MM Model (Levered or Unlevered Firm- With Taxes)
6. Cash Management- Cash Flow Statement or Boumol Model
Less Important:-
1. Cap Budgeting- IRR, NPV & ARR
2. Factoring.
3. Fund from operations calculation.
this is not 100% sure...
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