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 |
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. |
● 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 terminology
● 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
● 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 [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 Journals:
● 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-5
[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