Description
The purpose of this study material is to  provide the learners with the knowledge of important concepts and techniques needed by managers in planning, control, management and decision making in business organization
General Objectives
By the end of the study the learner should be able to:
Explain the importance of costing in the management of organizations
Apply basic costing techniques to account and accumulate input costs to various operating activities of organizations
Differentiate the different types of costing systems and their applications to different organizations and situations
Explain the importance of budgeting and responsibility accounting in management of organizations
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