The aim of this course is to teach the concept of logistics cost which is one of the important elements of pricing and procurement process and to enable students to perform efficiency / cost analysis

Logistics costs and accounting, classification of costs, distribution of full cost and cost expenditures, head-to-head analysis, variable costing system, responsibility accounting and transfer pricing method, ordering costing system, standard costing system, activity based costing system, budgeting, cost analysis and pricing decisions ,