Calicut University • B.Com • Semester 1
Essentials of Cost Accounting — Syllabus
Course Code: COM1MN104 • Lecture Notes
- Module I: Foundational Concepts and Theoretical Frameworks
- Module II: Core Process Execution & Technical Applications
- Module III: Advanced Analysis & Managerial Decision Making
Unit 1: Introduction to COM1MN104 – Definition, Scope, and Key Principles. •
Unit 2: Historical Evolution, Basic Terminology, and Core Industry Standards. •
Unit 3: Structural Components, Primary Objectives, and Operational Workflows. •
Unit 4: Stakeholder Expectations, Environmental Scanning, and Managerial Functions. •
Unit 5: Operational Processes, Technical Methods, and Measurement Systems. •
Unit 6: Analytical Frameworks, Data Processing, and System Architecture. •
Unit 7: Strategic Planning, Resource Allocation, and Performance Optimization. •
Unit 8: Quantitative Modeling, Risk Evaluation, and Quality Assurance Protocols. •
Unit 9: Advanced Decision Making Models and Managerial Problem Solving. •
Unit 10: Performance Evaluation Metrics, Variance Analysis, and Control Systems. •
Unit 11: Cross-Functional Integration, Organizational Dynamics, and Technology Adoption.
Unit 12: Sector-Specific Best Practices and Real-World Industry Case Analysis.
- Module IV: Regulatory Compliance, Ethics & Future Dynamics •
Unit 13: Legal and Regulatory Frameworks, Corporate Compliance Standards. •
Unit 14: Business Ethics, Corporate Governance, and Sustainability Principles. •
Unit 15: Digital Transformation, Emerging Industry Trends, and Global Perspectives. •
Unit 16: Risk Mitigation Strategies, Audit Protocols, and Strategic Implementation. •
COM1MN104Essentials of Cost Accounting
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Calicut University • FYUGP 2024 Syllabus
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