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.
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Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Course Code |
Course title |
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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. |
• Preparation of Comparative Cost Statement under Marginal and Absorption Costing
• Practical aspect of Cost Volume Profit Analysis
• Practical application of Marginal Costing
Preparation & Evaluation of Budgets of different Firms or companies
Case study on Working capital management
Case study on Responsibility centers and transfer pricing
• 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
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 [2] ial and cost accounting/
• https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf [3]
• https://books.google.com/books/about/Cost_Accounting_Text_and_Problems.h... [4]
Reference Journal:
• The Indian Journal of Commerce
• FIIB Business Review
• Vikalpa: Journal for Decision Makers
Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/performance-measurement-practical-4
[2] https://devlibrary.in/manager
[3] https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf
[4] https://books.google.com/books/about/Cost_Accounting_Text_and_Problems.html?id=Fyszhs9mD2cC
[5] https://accountingtaxation.iisuniv.ac.in/academic-year/2025-2026