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Book Details

Strategic Management Accounting (O.U)

Strategic Management Accounting (O.U)

Published by SIA Publishers and Distributors (P) Ltd.

Course Code : MBA II-SEM (O.U)
ISBN : 9700112233093
Author : SIA PUBLISHERS
University : Osmania University
Regulation : 2020
Categories : Management
Format : ico_bookPDF (DRM Protected)
Type :

eBook

Rs.159 Rs.111 Rs.30% off

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Description :

Unit-I

Introduction to Management Control

Strategic Management accounting – Meaning – Scope – Strategic importance – Nature and characteristics of

Management Control system. Cost behaviour and decision making – Fixed and variable costs – C.V.P analysis –

Marginal Costing-Concept of break even analysis – Uses for decision making – Optimization of product mix – Make

or buy – Capacity Utilization – Plant shutdown – Key factor analysis.

Unit-II

Strategic Planning and Control & Accounting for Control

Strategic Planning, Management Control and Operational Control – Meaning and Concept and purpose.

Standard costing – Concept and purpose of standards – Types of standards – Standard setting – Variance

analysis – Interpretation-Budgetary control – Meaning & purpose – Component of effective budgeting program

– Performance budgeting – Zero based budgeting – Concept – Importance and relevance.

Unit-III

Responsibility Accounting

Responsibility Centers – Need for divisionalization – Types of responsibility centers – Performance reports –

Responsibility accounting – Behavioural aspects – Segmented Performance evaluation – Transfer Pricing.

Unit-IV

Activity based Costing and Customer account profitability analysis

Activity based costing systems – Meaning – Tracing costs from activities to products and services – Activity

based Management – Activity Cost drivers – Activity based Costing vs traditional costing. Customer account

profitability analysis – Meaning and need for CAP analysis – Managing Customer Profitability Managing

Relationships – Customer Costs in Service Companies.

Unit-V

Strategic decisions for Product life cycle, Activity Based Costing and Competitor analysis

Product life cycle costing – PLC assessment – Cost assessment – Pricing and evaluation criteria for products at

different stages of PLC. Competitor accounting – Concept and Importance – Sources of Competitor information

– Competitive pricing and bidding. Target Costing and Cost analysis for Pricing decisions.

Note : MBA II-Sem OU, Strategic Management Accounting it is according to 2016-17 (CBCS) syllabus.

Publisher Detail:

Publisher Name: SIA Publishers and Distributors (P) Ltd.

Contact Email Id: msultan@siaedugroup.com

Address:#5-1-911/5, Universal Book Mall, Putli BowliKoti, Hyderabad - 500095Telangana State, India

Url: https://www.siapublishers.com/