BBA
Kristu Jayanti College
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Class notes
BBA Cost Accounting - Material and Labour Cost Control
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---24February 20222020/2021
- These notes describe Material and Labour Cos Control: 
Meaning, Need and Objectives 
Material Management and its techniques 
LIFO, FIFO, Simple Average, Weighted Average Method with questions and solutions. 
Labour Control meaning, need and objective 
Idle time, Overtime, Wage Payment System. 
Different Incentive Systems 
Practical Questions on each topic with solutions are provided.
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