MANAC — Professor Sahoo's Session Notes Index
A running index of structured session notes for Management Accounting (MANAC). Each post covers key concepts, worked examples, frameworks, exam questions, and revision sheets.
Sessions
Session 9 — Cost Management: Overhead Cost Allocation Methods
How firms convert shared/indirect costs into product costs — and why the allocation logic matters as much as the amount. Covers cost elements vs cost drivers, direct vs indirect costs, traditional single-base allocation, Activity-Based Costing (ABC), and the strategic consequences of cross-subsidization.
Session 10 — Destin Brass: Overhead Allocation in Practice
A full case walkthrough using the Destin Brass manufacturing company. Rebuilds product costs under three methods — plantwide rate, two-stage allocation, and ABC — and shows how costing method choice directly drives pricing strategy, competitive response, and product mix decisions.
Session 12 — Absorption vs Variable Costing + CVP Analysis
How costing choices change reported profit through inventory treatment, and how CVP logic translates volume and mix into profit. Covers absorption vs variable costing, contribution margin, break-even analysis, product mix CVP, and degree of operating leverage (DOL).
More sessions will be added as notes are published.