Course content

91 lessons

2.1, 2.1.1 · Costs and cost behaviour

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Fixed and variable costs

12m

Semi-variable costs

12m

Stepped costs

11m

Labour costs: time rate and piece rate

12m

Labour costs: overtime and bonus schemes

12m

Costs and cost behaviour: practice

Costs and cost behaviour: exam practice

15m

Costs and cost behaviour: summary

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

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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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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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2.1, 2.1.1 · Costs and cost behaviourLesson 4 of 10

Semi-variable costs

The electricity bill has a fixed charge plus a charge for every unit used. Split it with the high-low method.

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