CMA Inter MA | ABC Costing | L1 | Dec 2026 & June 2027 | CA Shruti Agarwal

CMA Inter MA | ABC Costing | L1 | Dec 2026 & June 2027 | CA Shruti Agarwal In this lecture of CMA Intermediate Management Accounting (MA), CA Shruti Agarwal Ma'am covers ABC Costing. If you are revising, this lecture gives you exam-ready clarity with step-by-step explanations, practical examples, and past-paper question solutions. 📌 Important Links For CMA Inter Students: 👉🏻 Link To Join CMA Inter WhatsApp Community: https://chat.whatsapp.com/Ez79tFLBrED... 👉🏻 Link To Fill CMA Inter Google Form: https://forms.gle/zogArbpVfQ7CiTS1A 👉🏻 Access CMA Inter Group 1 Notes Just At ₹1: https://aac.courses.store/862072?utm_... 👉🏻 Access CMA Inter Group 2 Notes Just At ₹1: https://aac.courses.store/892772?utm_... 📌 CMA Inter Playlists: ✅ CMA Inter Direct Tax:    • CMA Inter Direct Tax | Revision Lectures |...   ✅ CMA Inter Indirect Tax:    • CMA Inter Indirect Taxation | Revision Ser...   ✅ CMA Inter Cost Accounting:    • CMA Inter Costing | Revision Lectures | Ju...   ✅ CMA Inter Law:    • CMA Inter Law | Revision Lectures | Dec 20...   ✅ CMA Inter Financial Accounting:    • CMA Inter Financial Accounting | Revision ...   ✅ CMA Inter Corporate Accounting:    • CMA Inter Corporate Accounting & Auditing ...   ✅ CMA Inter Management Accounting:    • CMA Inter Management Accounting | Revision...   ✅ CMA Inter Data Analytics:    • CMA Inter Data Analytics | Revision Lectur...   📌 Stay Connected: 📲 For Enquiries Call Us On: 8007777042 / 8007777043 / 9545879706 👉 Download Our Application (Android):https://play.google.com/store/apps/de... 👉 Download Our Application (iOS): https://apps.apple.com/in/app/classpl... (Org code: AAC) ▶️ YouTube:   / @cmafoundationakashagarwalclass   📸 Instagram: https://instagram.com/akash_agarwal_c... 📩 Telegram: https://t.me/Akash_Agarwal_Classes 🌐 Website: https://www.akashagarwalclasses.com 🎯 ABOUT AKASH AGARWAL CLASSES: Akash Agarwal Classes is India's leading CMA coaching institute with 10+ years of expertise in CMA Foundation, Intermediate, and Final. We have trained 25,000+ students with 100% FREE lectures, notes, mock tests and doubt-solving sessions. Our goal is to make CMA preparation accessible to every aspiring student across India. 🔔 SUBSCRIBE to our channel and ring the bell icon 🔔 to never miss CMA Intermediate preparation lectures for the Dec 2026 & June 2027 exams! ▶️ RELATED VIDEOS YOU SHOULD WATCH NEXT: Previous chapter in Management Accounting — see playlist above Next chapter in Management Accounting — see playlist above Full CMA Intermediate Management Accounting playlist — see playlist links above CMA Intermediate Revision & Exam Preparation Videos — Check the channel 👍 If this lecture helped you, please LIKE, SHARE and COMMENT below — it helps us reach more CMA aspirants. Comment "DONE" if you have completed this lecture! 0:00 Intro & CMA Inter Group 2 Batch Admissions 2:39 Class Begins & Today's Target (17 ABC Sums) 10:30 Traditional Overhead Absorption vs ABC 16:40 Cost Pool, Cost Drivers & Steps of ABC 21:03 Q1 – Traditional vs ABC Cost per Unit 33:00 Q2 – Yield, Input vs Output & Equivalent Boxes 1:14:47 Q3 – Finding the Cost of Each Activity 1:29:39 Q4 – Target Costing with ABC (Dynamite Question) 1:49:18 Q5 – Product Line Profitability (Vegetable Store) 2:04:02 Q6 & Q7 – Practice: Apportioning Shared Costs 2:10:51 Q8 – Absorption Costing vs ABC 2:17:55 Q9 – Cost of Unused Capacity 2:22:07 Q10 & Q11 – Practice Questions 2:27:43 Q12 – June 2025 Paper Question (Ice Cream) 2:35:10 Q13 – Cost Pool with Multiple Cost Drivers 2:39:18 Q14 to Q17 – Service Industry ABC & Practice 2:50:17 Past Paper Analysis – How ABC Comes in the Exam 2:56:45 Today's Target & Next Topic [CMA Inter Management Accounting, CMA Intermediate Management Accounting, CMA Inter MA, Management Accounting CMA, CMA Inter Management Accounting Classes] #CMAInter #ManagementAccounting #CMAStudents #ICMAI #AkashAgarwalClasses