Ch 1 L02 Classification of Cost, Element, Functions, Variability, CMA Inter, Cost Accounting

Описание: 🔴 CMA Inter Cost Accounting | Ch 1 | L02 – Classification of Cost

Elements • Functions • Variability

Welcome to CMA Inter Cost Accounting – Regular Batch (June/Dec 2026) by Prof. Krishnakant Modi.
In this lecture, we cover Chapter 1 – Classification of Cost in a clear, structured & exam-focused manner.

🔹 Topics Covered:

✅ Classification of Cost by Elements (Material, Labour, Overheads)
✅ Classification by Functions (Production, Administration, Selling & Distribution)
✅ Classification by Variability (Fixed, Variable, Semi-Variable)
✅ CMA Inter exam-oriented definitions & examples
✅ Concept clarity with practical illustrations

🔹 This lecture is useful for:

• CMA Inter June/Dec 2026 aspirants
• Students new to Cost Accounting
• Regular batch & repeater students

📚 Batch: Regular Batch | New Syllabus
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CMA Inter Cost Accounting, Classification of Cost, Elements of Cost, Cost by Function, Fixed Variable Cost, CMA Inter Ch 1, Cost Accounting Lecture


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