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09BAF02 STRATEGIC COST MANAGEMENT
4 0 0 4
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UNIT
I |
BASIS OF
COSTING, METHOD OF COSTING |
12 |
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Costing - Meaning - Purpose and Utility of Cost - Cost Sheet (Problems)
Job Costing - Process Costing -
Cost Reduction -Value Analysis -Productivity -Learning Curve |
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UNIT
II |
TOTAL
COST MANAGEMENT, TARGET COSTING |
12 |
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Managing Process Costing -
Managing Production Costs - Managing Delivery and Structural Cost
Meaning - Importance - Methods - Life Cycle Costing |
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UNIT
III |
ACTIVITY
BASED COSTING |
12 |
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Meaning - Assumptions,
Importance and Drawbacks - Implementation (Problems) |
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UNIT
IV |
MANAGEMENT
CONTROL SYSTEM, LINEAR PROGRAMMING AND REGRESSION ANALYSIS |
12 |
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Meaning, Importance -
Evaluation - Engineering,
Discretionary and Committed Cost - Responsibility Centre - Implications -
Application of Regression - Analysis in Costing |
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UNIT
V |
STRATEGIC
CONTROL SYSTEM, TRANSFER PRICING |
12 |
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Quality, Time And Cost -
Decentralization - Merits and Demerits
Meaning, Types -Market Based and Cost Based -Multinational Transfer Pricing
TOTAL: 60 |
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TEXT BOOKS: |
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Sl.No. |
Author(s) |
Title of the
Book |
Publisher |
Year of
Publication |
|
1. |
Gaur and Narang |
Cost Accounting |
Sultan Chand and Sons |
2005 |
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2. |
Sharma Shasi K Gupta |
Management
Accounting |
Kalyani Publishers |
2007 |
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REFERENCE BOOKS: |
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Sl.No. |
Author(s) |
Title of the
Book |
Publisher |
Year of
Publication |
|
1. |
Khan and Jain |
Management Accounting |
Tata Mcgraw Hill
Fourth Edition |
2007 |
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2. |
Reddy and Moorthy |
Cost Accounting |
Margham Publications |
2006 |
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3. |
Jawaharlal |
Cost Accounting |
Tata Mcgraw Hill |
2001 |
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4. |
Hilton, Maher and Selto |
Cost Management |
Tata Mcgraw Hill |
2002 |
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WEB URLs:
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