Operating budget types

Operating budget types

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 7: Cost Accounting for Planning and Control

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

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

Curriculum Scope

• Sales and production budgets
• Material and merchandise-purchase budgets
• Labour and manufacturing-overhead budgets
• Cost-of-goods-manufactured budget
• Selling/distribution and administrative-expense budgets
• Cost-of-goods-sold budget

Detailed Microsyllabus

1. Sales, production and purchasing

   1. Sales quantities and revenue.
   2. Production adjusted for opening and closing finished stock.
   3. Material and merchandise-purchase budgets.

2. Resource and cost budgets

   1. Labor and manufacturing-overhead budgets.
   2. Cost of goods manufactured and goods sold.
   3. Selling, distribution and administrative-expense budgets with linked schedules.

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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.