Performance Measurement-Practical

Paper Code: 
24DATG706
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to apply management accounting and cost accounting techniques to quantitative information for planning, decision-making, performance evaluation and control.

 

Course Outcomes (COs):

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

 

 

 

 

 

 

 

24DATG706

 

 

 

 

 

 

 

Performance Measurement- Practical

 (Practical)

   

CO211: Evaluate alternatives by applying absorption cost analysis and marginal cost analysis

CO212: Apply cost volume profit analysis

CO 213: Formulate various types of budgets

CO 214: Examine the Working Capital requirements

CO 215: Measure performance of organizations by applying various techniques

CO 216: Contribute effectively in course-specific interaction

Approach

in

teaching:

Interactive

Lectures,

Discussion,

Tutorials,

Reading

assignments; Solving

Questions.

 

Learning

activities

for the

students:

Self-learning

assignments, Case Study analysis, Presentation,

  

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

 

6.00
Unit I: 
Marginal and Absorption Costing:

Preparation of Comparative Cost Statement under Marginal and Absorption Costing

6.00
Unit II: 
Cost volume Profit Analysis:

Practical aspect of Cost Volume Profit Analysis Practical application of Marginal Costing

6.00
Unit III: 
Budgetary Control:

Preparation & Evaluation of Budgets of different Firms or companies

6.00
Unit IV: 
Working capital management

Case study on Working capital management

6.00
Unit V: 
Responsibility accounting and transfer pricing

Case study on Responsibility centers and transfer pricing

Essential Readings: 

• 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

References: 

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

Academic Year: 
2024-2025
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