PERFORMANCE MEASUREMENT- PRACTICAL

Paper Code: 
DATG 716
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Outcomes

 

Learning and teaching strategies

Assessment Strategies

 
 

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

CO226: Evaluate alternatives by applying absorption cost analysis

CO227: Evaluate alternatives by applying marginal cost analysis

CO228: Formulate various types of budgets

CO229: Measure the the Working Capital requirements

CO 230: Measure performance of organizations by applying various techniques

Explanations, Discussion, Demonstration, Action Research, Project work.

 

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects.

  

 

6.00
Unit I: 
UNIT 1
Preparation of Comparative Cost Statement under Marginal and Absorption Costing

 

6.00
Unit II: 
UNIT II

Practical aspect of Cost Volume Profit Analysis

Practical application of Marginal Costing

6.00
Unit III: 
UNIT III

Preparation & Evaluation of Budgets of different Firms or companies

6.00
Unit IV: 
UNIT IV

Case study on Working capital management

6.00
Unit V: 
UNIT V

Case study on Responsibility centers and 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

 

 

 

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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