Management Accounting

MANAGEMENT
ACCOUNTING

CONTENT
• Cost using techniques and cost analysis to produce income
statement using marginal & absorption costs
• Income statement under absorption costing

Cost using techniques and cost analysis to produce
income statement using marginal & absorption
costs
3
Activity April May
Variable Manufacturing cost per unit 4 4
Fixed Manufacturing Overhead per unit 6 5
Total 10 9
Preparation of income statements:
Cost per unit under absorption costing-