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Performance Measurement-Practical [1]

Paper Code: 
24DATG706
Credits: 
02
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

 

 

 

 

 

 

 

24DATG706

 

 

 

 

 

 

 

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.

 

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 management

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: 

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 ial and cost accounting/ [2]
  • https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf [3]
  • https://books.google.com/books/about/Cost_Accounting_Text_and_Problems.html?id=Fyszhs9mD2cC [4]

 

Reference Journal:

  • The Indian Journal of Commerce           
  • FIIB Business Review
  • Vikalpa: Journal for Decision Makers
Academic Year: 
2024-2025 [5]

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Source URL: https://business.iisuniv.ac.in/courses/subjects/performance-measurement-practical

Links:
[1] https://business.iisuniv.ac.in/courses/subjects/performance-measurement-practical
[2] https://devlibrary.in/managerial-and-cost-accounting/
[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://business.iisuniv.ac.in/academic-year/2024-2025