Strategic Cost and Management Accounting detailed Syllabus for MBA (Finance), R22 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 R22 Regulation JNTUH, do visit MBA (Finance) 3rd Sem Syllabus for R22 Regulation JNTUH Subjects. The detailed Syllabus for strategic cost and 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.
.
Course Outcomes:
Students will be able to:
- Understand the cost analysis and control.
- Learn the relevance of unit, job, process costing for strategic decisions.
- Learn various aspects of activity-based management.
- Understand the role of types of budgets and the budgeting process in non-profit organizations.
- Identify the need for establishing cost standards.
Unit – I
Introduction to Cost and Management Accounting, Cost Analysis and Control: Management Accounting Vs. Cost Accounting Vs. Financial Accounting, Role of Accounting Information Planning and Control, Strategic Decisions and the Management Accountant. Enhancing the value of Management Accounting Systems. 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.
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
Cost-Volume-Profit (CVP) Analysis and Activity-Based Costing (ABC): Essentials of CVP Analysis. The Breakeven Point using Equation Method, Contribution Margin Method and Graph Method. Target Operating Income. Target Net Income and Income Taxes. Breakeven Analysis for Decision making. Margin of Safety. Application of BEP for various Business Problems. CVP analysis in Service and Nonprofit Organizations. Activity Based Cost (ABC) Systems: Comparison of Traditional and Activity Based Cost Systems. Emergence of ABC Systems. Activity Hierarchies. Tracing Costs to Activities, Tracing Costs from Activities to Products, Customer Profitability, Process Efficiency. Activity Based Management. ABC Systems in Service Organizations. The Technological Edge of using ABC Systems.
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 and Computerized Budgeting. Activity Based Budgeting. Budgeting Process in Non-Profit Organizations. Zero Based Budgeting. Criticisms of Budgeting. An Introduction to Cost Audit and Managerial 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:
- S. P. Jain and K. L. Narang, Cost and Management Accounting, Kalyani Publishers, New Delhi, 6e,2019.
- James Jiambalvo, Managerial Accounting, John Wiley and Sons, Inc. New Delhi,7e, 2019.
- M. Y. Khan, P. K. Jain, Management Accounting: Theory and Problems, TMH, New Delhi, 7e 2017.
- Horngre, Data, Foster, Cost Accounting: A Managerial Emphasis. Pearson Education ,16e,2017.
- Hansen Mowen, Cost and Management Accounting& Control, Thompson Publications, 5e, 2012.
- Colin Drury, Cost and Management Accounting, Cengage Learning,8e,2015.
- John K Shank and Vijay Govindarajan. Strategic Cost Management The new tool for competitive Advantage. The Free press. 2008.
- Atkinson, Banker, Kaplan and Young, Management Accounting PHI, 2006.
For detail Syllabus of all other subjects of MBA Finance, R22 scheme do visit Finance 3rd Sem Syllabus for R22 scheme.
For all the MBA results, visit JNTUH MBA Finance all semester results direct links.