Performance Measurement - Practical

Paper Code: 
25DATG716
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

25DATG716

 

 

 

Performance Measurement – Practical

(Practical)

 

 

 

CO271: Evaluate alternatives by applying absorption cost analysis and marginal cost analysis

CO272: Apply cost volume profit analysis

CO273: Formulate various types of budgets

CO274: Examine the Working Capital requirements

CO275: Measure performance of organizations by applying various techniques

CO276: 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, Effective questions, Seminar presentation.

Class test, Semester end examinations, Quiz, Solving problems in tutorials, 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 terminology

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: 

● 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 RESOURCES:
● 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

Academic Year: 
2025-2026
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