Coming soon
Performance Measurement
This course will enable the students to gain knowledge and develop skills in the application of management accounting and cost accounting techniques to quantitative information for planning, decision-making, performance evaluation and control.
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Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Course Code |
Course title |
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25DATG705 |
Performance Measurement (Theory) |
CO205:Examine different types of cost CO206:Evaluate alternatives by applying marginal cost analysis CO207: Formulate various types of budget CO208: Assess the components of Working Capital CO209: Determine transfer price and measure performance of organizations and its divisions by applying various techniques CO210:Contribute effectively in course- specific interaction |
Approach in teaching: Interactive Lectures, Discussion, Tutorials, Problem solving sessions, Presentations Learning activities for the students: Self-learning assignments, Case Study analysis, Presentations, Group discussions |
Continuous Assessment Test, Semester End Examinations, Quiz, Solving numerical problems, Assignments, Class Presentations, Individual and group projects. |
• Cost behavior and cost objects
• Actual and normal costs
• Standard costs
• Absorption (full) costing
• Variable (direct) costing
• 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
• 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.
• Working capital terminology
• Cash management
• Accounts receivable management
• Inventory management
• Types of short-term credit, Short-term credit management
• Responsibility Accounting: Concept, Significance, Different Responsibility Centres
• Divisional Performance Measurement: Financial and Non-Financial measures
• Transfer pricing
• 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
Suggested Readings:
• 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
E-Content:
• https://devlibrary.in/manager ial and cost accounting/
• https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf
• https://books.google.com/books/about/Cost_Accounting_Text_and_Problems.h...
Reference Journals:
• The Indian Journal of Commerce
• FIIB Business Review
• Vikalpa: Journal for Decision Makers
