For decision making, absorption costing is more suitable than marginal costing.

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CMA Intermediate Exam: Cost Accounting — practice the complete quiz, review flashcards, or try a random question.

The syllabus comprises the following topics and study weightage:
A. Introduction to Cost Accounting

Cost Ascertainment - Elements of Cost
Cost Accounting Standards 40%
Cost Book Keeping

B. Methods of Costing 30%
C. Cost Accounting Techniques 30%


For decision making, absorption costing is more suitable than marginal costing.