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
 

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.
 

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
 

 

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
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