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Welcome to Part 2 of Chapter 9 of MA - ACCA where we discuss a market-driven approach to cost control — Target Costing 🎯💰 It’s a backward costing method where we start with the market price, subtract the desired profit, and get the target cost. In this session, we go through the meaning, logic, benefits, and calculations, followed by Kaplan-style question practice — made simple and exam-relevant. What You’ll Learn in This Video: ✅ What is Target Costing? – Meaning and where it's used ✅ Formula: Target Cost = Market Price - Desired Profit ✅ Features & Benefits – Strategic cost control approach ✅ Kaplan Question Solving – End-to-end solution with explanation ✅ Exam Technique – Tips to avoid common mistakes 📌 Who Should Watch? ✔️ Students preparing for MA (Management Accounting) ✔️ Anyone who wants to understand target costing from scratch ✔️ Those looking for both theory + practical illustrations in one video 🎯 Watch till the end to solidify your concepts and boost exam confidence! 🔔 Hit LIKE, SHARE & SUBSCRIBE for full syllabus videos, costing concepts, and ACCA exam strategies. #TargetCosting #MAACCA #ACCAStudents #ManagementAccounting #KaplanExamples #CostingTechniques #ACCAIndia #AccountingMadeSimple