A UGC recommended Textbook for various commerce graduate programmes like B.Com, BBA, BBM and BBS. Also useful for CA, CS, ICMA, M.Com and MBA. This book gives students a thorough grounding in cost concepts, cost behaviour, and costing methods. The subject matter has been presented in a student-friendly, systematic and intelligible manner. Every discussion involving conceptual difficulties is immediately followed by a numerical example. A large number of charts and diagrams bring to light finer points of the subject and make it easily comprehensible. The subject matter has been organized on ‘first things first’ basis to sustain the interest of the students. Additional problems and solutions have been included in the Appendix to help students.