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UOL POA Cost Concepts, Absorption Costing & Marginal Costing
Know why You are Struggling with Management Accounting
Know why you are struggling with Management Accounting (1:21)
Cost Concepts
Cost Concepts (Function, Behaviour & Traceability) (4:07)
Absorption Costing
Product Costing based on Various Cost Classifications (2:29)
Direct Material Used (2:09)
Fixed Manufacturing Overheads (Allocation & Apportionment) (6:16)
Overabsorption & Underabsorption of Fixed Manufacturing Overhead (In words & Graphically) (2:35)
Marginal Costing vs Absorption Costing
Comparison Using Tables (3:57)
Numerical Example (Adapted 2015 Zone A Question 5) (7:52)
Difference in Profits under Marginal Costing vs Absorption Costing (5:50)
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Overabsorption & Underabsorption of Fixed Manufacturing Overhead (In words & Graphically)
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