Cost reduction and control

Cost reduction and control

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 8: Cost Reduction

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

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

Curriculum Scope

• Cost reduction versus cost control
• Prerequisites, techniques, steps and responsibility
• Limitations

Detailed Microsyllabus

1. Reduction and control

   1. Distinguish reducing a cost level from keeping cost within a target.
   2. Prerequisites, responsibility and process steps.
   3. Techniques and practical limits.

2. Implementation

   1. Identify avoidable cost without impairing required performance.
   2. Assign improvement actions and measure effects.
   3. Review quality, service and unintended consequences.

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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.