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Cost segregation and estimation

Unit 1: Conceptual FoundationTopic 4 of 4
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Concept
  • Two-point method
  • Least-squares method
  • Cost estimation

Cost segregation and estimation

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 segregation and estimation.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Concept
  • Two-point method
  • Least-squares method
  • Cost estimation

Detailed Microsyllabus

  1. Mixed-cost segregation

    1. Fixed and variable components.
    2. Two-point method using suitable activity observations.
    3. Assumptions and sensitivity to selected data.

  2. Least-squares estimation

    1. Estimate a cost–activity relationship.
    2. Interpret constant and variable coefficients.
    3. Predict cost within a relevant range and check limitations.

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.