Cost Analysis & Control

Paper Code: 
ATG-424
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
18.00
Unit I: 

Process costing emphasis on inter-process profit and equivalent production

Product and Production Decisions, Make or buy decision, Shut down or continue decision, Expand or contract decision, Export Vs. domestic sale decision etc

18.00
Unit II: 

Marketing and Pricing Decisions, Theory of price, Pricing policy, New product pricing, Pricing strategies, Export pricing, evaluation of distribution alternatives, pricing of joint-product and Bye-product. Learning Curve Theory

18.00
Unit III: 

Transfer Pricing: Problems, methods and concept of transfer pricing with reference to profit centres, Methods of transfer pricing, Objectives of transfer pricing system. Multi-National Transfer Pricing, Cost reduction and Value analysis

18.00
Unit IV: 

Recent Developments In Cost Management : Manufacturing Resource Planning(MRP), Just In Time(JIT), Backflushing , Synchronous Manufacturing. Value Chain Analysis

18.00
Unit V: 

Business Process Re-engineering, Pareto Analysis, Throughput Accounting, Life Cycle Costing, Target Costing, Total Quality Management (TQM)

Essential Readings: 
  1. Cost Accounting-Bhabhatosh Banerjee ( World Press P Ltd)
  2. Cost Accounting and Cost Control-Oswal, Bidawat and Mangal ( Ramesh Book Depot)

 

References: 
  1. Principles and Practice of Cost Accounting (N.K Prasad(Book Syndicate Pvt ltd)
  2. Cost Accounting: A Managerial Emphasis-C.T Horn Green (Prentice Hall of India)
  3. Cost Audit and Management Audit-J Tikhe(Baglore Chapter of Cost Accountants)
  4. Cost Accountig Planning and Control-Mariz A and Usry, M.F

 

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

 

 

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