Unit 6 Recording and Evaluating Costs and Revenues
Course Summary
This unit is concerned with how organisations record, analyse and report current and future costs and revenue data for use within the organisation. There are three elements contained within the unit:
- Record and analyse information relating to direct costs and revenues
- Record and analyse information relating to the allocation, apportionment and absorption of overhead costs
- Prepare and evaluate estimates of costs and revenues
The first element focuses on direct costs and revenues, the second on overheads. Candidates are expected to apply both types of cost to the reporting of the organisation’s expenses.
The final element is concerned with using cost and revenue information to help organisations make decisions in both the short and long-term.
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