Performance Measurement-Practical

Paper Code: 
25DATG706
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: 

Course

Learning outcome (at course level)

Learning and

teaching strategies

Assessment Strategies

Course Code

Course title

 

 

 

 

 

 

 

 

 

25DATG706

 

 

 

 

 

 

 

 

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

CO216: 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.

 

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: