Cost Accounting

Cost accounting for decisions

This NPTEL course has 20 lectures from Prof. Varadraj Bapat of IIT Bombay, moving from the introduction to cost accounting through classification of costs into marginal costing and cost-volume-profit analysis. The later lectures apply those tools to decisions.

Case studies

The course uses named company cases, including Ayur Pharma, JSW ISPAT Steel, Divya Aushadhi and Shree Cements, to test break-even analysis, projection and profit planning. The lecture titles suggest worked decision scenarios rather than theory alone.

Closing topics

The sequence ends with budgeting and budgetary control, so it connects costing to planning and control.