Cost classification

Cost classification

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 1: Conceptual Foundation

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of cost classification.
• Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

• Function
• Identification
• Behavior
• Controllability
• Decision making
• Recording time
• Monetary expression
• Planning and control
• Period and product cost

Detailed Microsyllabus

1. Operational classifications

   1. Function and identification as direct or indirect.
   2. Behavior as fixed, variable or mixed.
   3. Controllability and responsibility.

2. Decision and reporting classifications

   1. Decision relevance, recording time and monetary expression.
   2. Planning and control classifications.
   3. Product and period costs and their financial effects.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.