Cost Management

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Focusing on cost management, this book delves into the fundamentals of cost accounting, including cost classification and various costing methods. It explores essential cost management tools and provides a strategic perspective on cost management practices. Readers will learn about preparing cost sheets, managing overheads, and the distinctions between cost allocation and apportionment. The text includes comprehensive problems related to primary and secondary distribution, simultaneous equations, and absorption of overhead, addressing both under and over absorption theories.