PERFORMANCE MEASUREMENT

Paper Code: 
DATG 715
Credits: 
04
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

Course Outcome

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to:

CO 221: Identifythe different types of cost

CO 222: Evaluate alternatives by applying marginal cost analysis

CO 223: Formulate various types of budget

CO 224: Assess the components the Working Capital.

CO 225: Measure performance of organizations by applying various techniques

Approach in teaching:

Class lectures, Tutorials,

Group discussions

case studies

Class test, Semester end examinations, Quiz, Assignments, Presentation

 

12.00
Unit I: 
UNIT 1

Measurement concepts of cost

  • ·       Cost behavior and cost objects
  • ·       Actual and normal costs
  • ·       Standard costs
  • ·       Absorption (full) costing
  •         Variable (direct) costing
 

 

12.00
Unit II: 
UNIT II

Cost/volume/profit analysis

  • ·       Breakeven analysis - Profit performance and alternative operating levels,Analysis of multiple products. 
  • Marginal analysis -Opportunity costs, Sunk costs ,Marginal costs and marginal revenue , Special orders and pricing , Make vs. buy, Sell or process further, Add or drop a segment, Capacity consideration
 

 

12.00
Unit III: 
UNIT III

Budgetary Control

  • Concept of budget, budgeting and budgetary control
  • Role of budgetary control in research
  • Performance report, revision of budgets
  • Performance budgeting, programme budgeting and rolling system.
  • Preparation of cash budget, master budget, fixed budget, flexible budget, production budget, sales budget, functional budget etc.

 

12.00
Unit IV: 
UNIT IV

Working Capital Management

  • Working capital terminology
  • Cash management
  • Accounts receivable management
  • Inventory management
  • Types of short-term credit,  Short-term credit management

 

12.00
Unit V: 
UNIT V

Performance Measurement

  •  Responsibility Accounting: Concept, Significance, Different Responsibility Centres
  •     Divisional Performance Measurement: Financial and Non-Financial measures
  • Transfer pricing
 

Transfer pricing

Essential Readings: 

SUGGESTED TEXT BOOKS:

  • Jain, Khandelwal &Pareek, Cost Accounting Ajmera Book Company, Jaipur
  • Agarwal, Jain, Sharma, Shah & Mangal, Cost Accounting   Ramesh Book Depot, Jaipur
  • Agrawal, & Agrawal Management Accounting Ramesh Book Depot
  • Khan & Jain Management Accounting Tata Mc Graw Hill
  • Agarwal, M.R, Management Accounting Malik and Company

 

 

e RESOURCES:

REFERENCE JOURNALS:

  • The Indian Journal of Commerce           
  • FIIB Business Review
  • Vikalpa: Journal for Decision Makers

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.

 

 

 

 

 

 

 

 

References: 

SUGGESTED REFERENCE BOOKS:

  • Arora, M.N.,Cost Accounting Principles and Practice, Vikas Publication, New Delhi
  • Kishore R.M.., Cost Accounting Taxmann’s New Delhi
  • Nigam, B.M Lal,&  Jain, I.C. ,  Cost Accounting    PHI, New Delhi
  • Maheshwari, S.N,  Cost Accounting Mahavir Publication
  • JawaharLal,  Cost Accounting  Tata Mcgraw Hill, New Delhi  
  • Madegowda. J. Cost Accounting  Himalaya Publishing House
  • Singh  , S. K Management Accounting Sun India Publications
  • Chakraborty, H.  &  Chakraborty, S. Management Accounting Oxford University Press
  • Maheshwari , S.N Management Accounting and Financial AnalysisS.Chand& Sons
  • Vinayakkam, N. & Sinha, IB Management Accounting  Himalaya Publishing House
  • Kaplan, R.S& Atkinson , A.A .Advance Management Accounting Prentice Hall India New Delhi

 

Academic Year: 
2023-2024
  • Printer-friendly version
  • PDF version