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Welcome to another insightful session on Cost Accounting! In this video, we delve into Chapter 3 part-3 EOQ, focusing on **Material Cost Control**. This topic is crucial for understanding how businesses manage and optimize their material costs, ensuring efficiency and profitability.

📌 *Topics Covered:*
1. *Introduction to Material Cost Control*
2. *Objectives of Material Cost Control*
3. *Types of Material Cost*
4. *Techniques of Material Control*
Inventory Control
Purchase Control
Storage Control
Issuing Control
5. *Methods of Pricing Material Issues*
FIFO (First In, First Out)
LIFO (Last In, First Out)
Weighted Average Cost
6. *Material Cost Variance Analysis*
7. *Practical Examples & Case Studies*

📖 *Key Takeaways:*
Understand the significance of controlling material costs in a business.
Learn different methods and techniques used for effective material cost control.
Analyze real-world examples to grasp the practical application of concepts.

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