Course content

91 lessons

2.1, 2.1.1 · Costs and cost behaviour

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2.1.2-2.1.3 · Materials: inventory valuation and just in time

0/9

2.2.1-2.2.2 · Absorption costing

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2.2.3 · Marginal costing and break-even analysis

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2.2 · Decision-making using marginal costing

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Make or buy decisions

12m

Closure of a business unit

12m

Limiting factors: contribution per unit of scarce resource

12m

Limiting factors: the best production plan

12m

Non-financial factors in costing decisions

12m

Marginal costing decisions: practice

Marginal costing decisions: exam practice

15m

Marginal costing decisions: summary

4.1, 4.1.1-4.1.3 · Activity based costing (ABC)

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4.2.1-4.2.2 · Standard costing: materials and labour variances

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4.2, 4.2.3-4.2.4 · Standard costing: overhead and sales variances

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4.3.1-4.3.3 · Budgeting and budgetary control

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2.2 · Decision-making using marginal costingLesson 1 of 10Free preview

Relevant and irrelevant costs

Only future costs that change with the decision count. Money already spent does not.