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Cost accounting case study with solution pdf

According to the given case study the revisiting of the conceptual framework begins in the year , the revision of the conceptual framework of both the boards depends heavily upon objectives, characteristics and criteria of the existing conceptual framework. While revising the conceptual framework the focus of both the boards were to develop a common framework that can be used by both the boards. The given case study has also highlighted that one of the goals of the two boards was to develop accounting standards based on principles. Therefore, the prime objective of both the board is also to root the fundamental concepts of accounting in the accounting conceptual framework. Whittington a explains that the conceptual framework is found to be essential for financial reporting as it helps in the preparation and the in the presentation of the financial statements.
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Solution of Case Studies

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Case study of cost accounting to help the contractor understand why it is important to have this type of accounting in his business operation. Cost accounting is a different form of accounting that focuses on the respective project, product or service sold. Cost accounting excludes overhead expenses in its formula. In construction there is little respect for processing paperwork.
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Accounting Theory

Standard Costing was one of our sacred cows, a system we had cut our teeth on. My manufacturing chief is all for change. He argues that there are no straightforward causal assumptions on the shopfloor any more. Nor are there any linkages between the budget-driven performance measures we use today and our true competitiveness. A customer-led approach is compelling us to look at costs holistically rather than as a discrete, event-driven phenomena.
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