Ikpefan, Ochei Ailemen (2014) Cost Systems, Cost Allocation, Planning and Decision Making, Cost Planning for the Product Life Cycle and Operational Performance Measurement. In: Cost Systems, Cost Allocation, Planning and Decision Making, Cost Planning for the Product Life Cycle and Operational Performance Measurement, 15TH OCTOBER, 2014, ReCH Management Centre, Lagos.
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Abstract
In an intensively competing global market place, without an effective cost accounting system, it is doubtful whether a business could survive. The ability to determine the costs of products using product costing techniques, planning and controlling the enterprise using budgeting techniques and making decisions about the future of the organization using appraisal techniques is paramount. This course is divided into three modules. Module One dwell on: Cost systems – Job costing, activity based costing, process costing, Cost allocation - departments, joint products and by products. Module Two explains the planning and decision making – Cost estimation, short-term profit, cost volume profit (CVP) Analysis, strategy and the master budget, strategy and analysis of capital investments while: Module Three gives an exposition of Cost planning for the product life cycle – target costing, theory of constraints and strategic pricing, Operational level control, Operational performance measurement – cost variances and resources, capacity and management and control quality
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Patricia Nwokealisi |
| Date Deposited: | 05 Sep 2016 10:13 |
| Last Modified: | 05 Sep 2016 10:13 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/7091 |
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