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ABC and just-in-time systems

Unit 2: Accounting for MaterialsTopic 6 of 7
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • ABC stock analysis
  • JIT concept, advantages and limitations

ABC and just-in-time systems

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 2: Accounting for Materials

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of abc and just-in-time systems.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • ABC stock analysis
  • JIT concept, advantages and limitations

Detailed Microsyllabus

  1. ABC stock analysis

    1. Classification by inventory significance.
    2. Different control attention for different categories.
    3. Distinguish inventory ABC from activity-based costing.

  2. Just-in-time system

    1. Coordinated purchasing and production with low inventory.
    2. Quality and reliable supply requirements.
    3. Advantages, vulnerabilities and implementation limits.

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.