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

 

Academic Year: 
2017-2018
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