Module
Module
OFFICE MANAGEMENT
List of Modules
No. MODULE
MODULE TITLE
CODE
MODULE MATERIALS
TOPICS: (Sub-Topics)
1. Cost Behavior
2. Nature of Fixed and Variable Costs
3. Relevant Range
4. Mixed Costs
5. Importance of Identifying Variable & Fixed Costs
6. Engineered, Committed, and Discretionary Costs
ASSESSMENT METHOD/S:
Quiz-Multiple Choice
REFERENCE/S:
1. Cabrera, Ma. Elenita Balatbat
Management Accounting-Concepts and Applications,
2017 Edition
Manila: GIC Enterprises
2. A) Mejorada, N.D.
Introduction to Management Accounting, 2018 Edition
Makati City: Goodwill Trading Co., Inc.
3. A) Sollenberger and Schneider
Managerial Accounting, 9th Edition 2016
Hoboken, New Jersey, USA: John Wiley and Sons
B) Homgren, Sundem and Stratton
Introduction to Management Accounting 10th Edition, 2017
Upper Saddle River, New Jersey, USA: Pearson Prentice Hall
C) Engler, Calvin
Managerial Accounting, 3rd Edition
Irwin, Homewood, Illinois 60430
Boston, MA, USA 02116
4. Vicente, Ma. Violeta V.
Cost Accounting & Cost Management, 2016 Edition
Mutual Books Inc. Distributors & Publishers
Mandaluyong City, M.M. 1552
5. www.slideshare.net
Learning Objectives:
After reading this INFORMATION SHEET, YOU MUST be able to:
1. Know the importance of identifying variables costs from fixed costs.
2. Understand and apply engineered, committed and discretionary costs.
INTRODUCTION