Activity Based Costing (ABC) Full Chapter | Theory and Practical | May 26/ Sept 26/ Jan 27
Shot in Canon Camera - https://amzn.to/3L8wgBL iPad - https://amzn.to/4qoCblH iPencil - https://amzn.to/3KWwvQo You can turn on subtitles of your preferred language for this video by clicking on Settings → Subtitles/ CC → Auto Translate → Choose your preferred Language This video covers Concepts of Activity Based Cost (ABC), meaning of Activity, Cost Object, Cost Driver - Resource Cost Driver and Activity Cost Driver, Cost Pool, Difference between Traditional Costing and ABC, Factors prompting the development of ABC, Usefulness/ Suitability of ABC, Stages in ABC, Advantages of ABC, Limitations of ABC, Requirements in ABC implementation, Practical applications of ABC - as a decision making tool, Activity Based Management (ABM) and Activity Based Budgeting (ABB), Illustrations 1 to 4, Practical Questions 1 to 5 and Case Scenario based MCQs of Chapter 5 - Activity Based Costing. It is Full Chapter 5 - Activity Based Costing of Paper 4 - Cost and Management Accounting for CA Inter. It is based on ICAI Study Material (Modules). It is relevant for CA Inter May-2024 attempt onwards (May 26/ Sept 26/ Jan 27). It is relevant for ICAI New Scheme of Education and Training (New Course of CA Inter). It is helpful in understanding the concept and to remember as well. Time Stamp 00:00 Introduction 01:07 ABC Meaning and Concepts 09:02 Meaning of terms used in ABC 19:46 CA Inter Costing Chapter 5 Illustration 2 26:31 CA Inter Costing Chapter 5 Illustration 3 41:35 Traditional Absorption Costing vs ABC 45:04 Factors prompting the development of ABC 49:25 Usefulness/ Suitability of ABC 55:09 Level of activities under ABC methodology/ Cost hierarchy 01:06:06 Stages in ABC 01:13:58 CA Inter Costing Chapter 5 Illustration 1 01:29:40 Advantages of ABC 01:31:47 Limitations of ABC 01:33:33 Requirements in ABC implementation 01:38:51 Practical applications of ABC - as a decision making tool 01:45:07 Activity Based Management (ABM) 01:53:53 Activity Based Budgeting (ABB) 01:58:46 CA Inter Costing Chapter 5 Illustration 4 02:11:23 CA Inter Costing Chapter 5 Practical Question 1 02:32:32 CA Inter Costing Chapter 5 Practical Question 2 02:57:08 CA Inter Costing Chapter 5 Practical Question 3 03:12:15 CA Inter Costing Chapter 5 Practical Question 4 03:26:13 CA Inter Costing Chapter 5 Case Scenario based MCQs 03:41:32 CA Inter Costing Chapter 5 Practical Question 5 Follow on: Telegram Handle: @krupenhathi Telegram Channel (For CA Inter): https://t.me/caintercakrupenhathi Telegram Channel (For CA Final): https://t.me/cafinalcakrupenhathi LinkedIn: / krupen-hathi-834772185 Instagram: https://instagram.com/krupenhathi?igs... Twitter (X): https://twitter.com/KrupenH?t=dWtg8G_... Facebook: / krupen.hathi Contact: [email protected] #costingkrupen #activitybasedcosting #abc #caintercosting #cakrupenhathi #ABC #ABCquestions

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