Professor Arun Kumar

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Cost Accounting

Chapter No. Video No. Topic
2 2.1 Meaning and Definition of Cost
2 2.2 Difference between Cost, Expenses, and Loss
2 2.3 Cost Center
2 2.4 Cost Unit
2 2.5 Difference between Cost Unit and Cost Center
2 2.6.0 Classification of Cost Concept
2 2.6.1 Classification on the Basis of Nature of Expenses
2 2.6.2 Classification on the Basis of Relation to Cost Center i.e. Traceability
2 2.6.3A Classification on the Basis of Behavior (Variability)
2 2.6.3B Difference between Fixed Cost and Variable Cost
2 2.6.4 Classification on the Basis of Functions or Activities
2 2.6.5 Classification on the Basis of Time Period
2 2.6.6 Classification on the Basis of Management Decision Making
2 2.6.7 Classification on the Basis of Controllability
2 2.6.8 Classification of Cost on the Basis of Nature of Production or Manufacturing
2 2.6.9 Other Costs
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