The article introduces Cost and Management Accounting, covering definitions, cost classification, elements of cost, cost accounting methods, planning and control techniques, and management accounts for different types of companies. It discusses various costing methods like job costing, process costing, and activity-based costing. The researchers explore planning tools such as marginal costing, standard costing, and budgetary control. The findings include investment appraisal techniques, profitability analysis methods, and developments in costing techniques.