This workbook will enable managers to:
· understand the types of costs and the way standard costs are determined;
· identify the main areas of cost;
· understand how to arrive at target costs for control;
· describe cost centres and allocation of costs;
· maintain cost consciousness.
· understand the types of costs and the way standard costs are determined;
· identify the main areas of cost;
· understand how to arrive at target costs for control;
· describe cost centres and allocation of costs;
· maintain cost consciousness.

