Strategic Management Accounting detailed Syllabus for MBA (Finance), R19 regulation has been taken from the JNTUH official website and presented for the students affiliated to JNTUH course structure. For Course Code, Subject Names, Theory Lectures, Tutorial, Practical/Drawing, Credits, and other information do visit full semester subjects post given below. The Syllabus PDF files can also be downloaded from the universities official website.
For all other MBA (Finance) 3rd Sem Syllabus for R19 Regulation JNTUH, do visit MBA (Finance) 3rd Sem Syllabus for R19 Regulation JNTUH Subjects. The detailed Syllabus for strategic management accounting is as follows.
Course Objectives:
For the complete Syllabus, results, class timetable, and many other features kindly download the iStudy App
It is a lightweight, easy to use, no images, and no pdfs platform to make students’s lives easier.
.
Learning Outcome:
Students will be able to understand
- Fundamentals of Management accounting and Cost accounting
- Cost analysis
- Marginal costing
- Budget and Budgetary controls.
Unit I
Introduction to Management Accounting, Cost analysis and Control: Management accounting Vs. Cost accounting vs. financial accounting, Role of accounting information in planning and control, Cost concepts and Managerial use of classification of costs. Cost analysis and control: Direct and Indirect expenses, allocation and apportionment of overheads, calculation of machine hour rate. Activity based costing.
Unit II
For the complete Syllabus, results, class timetable, and many other features kindly download the iStudy App
It is a lightweight, easy to use, no images, and no pdfs platform to make students’s lives easier..
Unit III
Marginal Costing I: Introduction, Application of Marginal costing in terms of cost control, profit planning, closing down a plant, dropping a product line, charging general and specific fixed costs, fixation of selling price. Make or buy decisions, key or limiting factor. Marginal Costing – II: Selection of suitable product mix, desired level of profits, diversification of products, closing down or suspending activities, level of activity planning. Break-even analysis: application of BEP for various business problems. Inter-firm comparison: need for inter-firm comparison, types of comparisons, advantages.
Unit IV
Budgetary Control: Budget, budgetary control, steps in budgetary control, Flexible budget, different types of budgets: sales budget, Cash budget, Production budget, Performance budgets, Zero Based Budgeting; An introduction to cost audit and management audit.
Unit V
For the complete Syllabus, results, class timetable, and many other features kindly download the iStudy App
It is a lightweight, easy to use, no images, and no pdfs platform to make students’s lives easier..
Suggested Readings:
- Hansen Mowen, Cost and Management Accountingand Control, Thompson Publications 2012
- S.P. Jain and K.L. Narang, Cost and Management Accounting, Kalyani Publishers, New Delhi, 2006.
- M.Y. Khan, P.K. Jain, Management Accounting: Theory and Problems, TMH, New Delhi, 4/e, 2007.
- James Jiambalvo, Managerial Accounting, John Wiley and Sons, Inc.New Delhi,2007.
- Atkinson, Banker, Kaplan and Young, Management Accounting, PHI, 2006.
- Manash Gupta, Cost Accounting Principles and Practice, Pearson Education,2006
For detail Syllabus of all other subjects of MBA Finance, R19 scheme do visit Finance 3rd Sem Syllabus for R19 scheme.
For all the MBA results, visit JNTUH MBA all semester results direct links.