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............................................................................................................................. Contents Part-I Fundamental Principles 1. Introduction 2. Material Cost and Control 3. Labour Cost, Remuneration and Incentives 4. Overhead Costs 5. Non-Manufacturing Costs Part-II Accounting Systems and Methods of Costing 1. Accounting Systems for Recording Cost 2. Specific Order Costing 3. Operation Costing-I (Unit, Service and Multiple Costing) 4. Operation Costing-II (Process Costing) 5. Joint Products and By-products 6. Uniform Costing and Inter-firm Comparison Part-III Techniques of Cost Analysis and Control 1. Basic Cost Concepts in Decision Making 2. Marginal Costing and Cost Volume Profit Analysis 3. Problems on Decision Making 4. Budget and Budgetory Control System 5. Standards Costing and Variance Analysis 6. Pricing Decisions, Pareto Analysis 7. Transfer Pricing 8. Costing of Service Sector Part – IV Other Techniques of Cost Analysis and Control 1. Cost control and Cost Reduction 2. Productivity and Value Analysis 3. Presentation of Cost Information to Management 4. Cost Audit and Management Audit 5. Human Resource Accounting 6. Accounting for Price Level Changes 7. Performance Evaluation 8. Capital Budgeting Decisions 9. Value Added Concept Part-V Emerging Concepts in Cost Management 1. Introduction to Cost Management 2. Activity Based Costing (ABC) 3. Target Costing 4. Life Cycle Costing 5. Value Chain Analysis 6. Enterprise Resource Planning (ERP) 7. Material Requirement Planning (MRP) 8. Just in Time 9. Total Quality Management (TQM) 10. Backflush Costing Part-VI Quantitative Techniques 1. Quantitative Techniques 2. Linear Programming Problem 3. Assignment Problems 4. Transportation Problems 5. PERT and CPM 6. Simulation 7. Learning Curves 8. Appendix ............................................................................................................................. Author Details S.P. Jain – Department of Commerce Shaheed Singh College, (university of Delhi), Sheikh, Sarai, Phase II K.L. Narang – Formerly Head, Department of Commerce, Government College, Chandigarh & Principal, Government College, Kapurthala (Panjab) Simmi Agrawal – M.Com, FCA/AICWA, Associate Professor, Institute of Management Studies, Ghaziabad (U.P.) .............................................................................................................................