Cost Accounting

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Cost Accounting by Mind Map: Cost Accounting

1. Allocation of Service Department Costing

2. Introduction

2.1. Terminology

2.2. Cost Behavior & Relevant Range

2.3. Cost Classification

3. Job Order Costing

4. Process Costing

5. Activity Based Costing

6. Life Cycle Costing

7. Absorption and Variable Costing

8. Joint Product & By-Product Costing

9. Overhead Allocation and Normal Costing

10. JIT & Lean Operation

11. ERP & Planning

12. Theory of Constrains & throughput Costing

13. Capacity Managament

14. Value-Chain Analysis