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Home > STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION [1]

Paper Code: 
BCP 612
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

 

Course Outcomes (COs):

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

  
 

CO 176:Describe Modern Business Environment and Strategic Cost Management

CO 177: Make use cost management techniques for planning and controlling performance in order to set, monitor and control strategic Course Objectives: s.

CO 178:Make use of Budgetary control and standard costing

CO 179:Describe in detail Lean System and Innovation, Performance Measurement and Evaluation, Divisional Transfer Pricing, Budgetary Control and Standard Costing

CO 180:Make use of Quantitative Techniques for Decision Making

CO 181:Describe in Sharam; and Evaluation and Strategic Analysis of Operating Income

Interactive Lectures, Discussion, Tutorials, Reading assignments. Self-learning assignments, Effective questions, Simulation, Seminar presentation

 

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

  

9.00
Unit I: 
  • Introduction to Strategic Cost Management:
  • Modern Business Environment:
9.00
Unit II: 
  • Lean System and Innovation:
  • Specialist Cost Management Techniques
  • Cost Management Strategically for Emerging Business Models
9.00
Unit III: 
  • Strategic Revenue Management
  • Strategic Profit Management
9.00
Unit IV: 
  • An Introduction to Strategic Performance Measures.
  • Strategic Performance Measures in Private Sector
  • Strategic Performance Measures in the Not for Profit Organisations
  • Preparation of Performance Reports
9.00
Unit V: 
  • Divisional Transfer Pricing:
    • Standard Costing:
    • Case Study (covering Course Concepts)
Essential Readings: 

 

ESSENTIAL READINGS: 

  • Study Material Published by Institute of Chartered Accountants of India

 

SUGGESTED READINGS:

  • Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)

References: 

 

E-RESOURCES:

 

JOURNALS:

  • The Chartered Accountant Journal /ICAI Student Journal

Academic Year: 
2023-2024 [3]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/strategic-cost-management-and-performance-evaluation-3

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/strategic-cost-management-and-performance-evaluation-3
[2] https://www.icai.org/post.html?post_id=17864
[3] https://accountingtaxation.iisuniv.ac.in/academic-year/2023-2024