09BAF02

STRATEGIC COST MANAGEMENT 4 0 0 4 12

UNIT I

BASIS OF COSTING, METHOD OF COSTING

Costing - Meaning - Purpose and Utility of Cost - Cost Sheet (Problems) Job Costing - Process Costing - Cost Reduction -Value Analysis -Productivity -Learning Curve UNIT II TOTAL COST MANAGEMENT, TARGET COSTING 12

Managing Process Costing - Managing Production Costs - Managing Delivery and Structural Cost Meaning - Importance - Methods - Life Cycle Costing UNIT III ACTIVITY BASED COSTING 12

Meaning - Assumptions, Importance and Drawbacks - Implementation (Problems) UNIT IV MANAGEMENT CONTROL SYSTEM, LINEAR PROGRAMMING AND REGRESSION ANALYSIS 12

Meaning, Importance - Evaluation - Engineering, Discretionary and Committed Cost Responsibility Centre - Implications - Application of Regression - Analysis in Costing UNIT V STRATEGIC CONTROL SYSTEM, TRANSFER PRICING 12

Quality, Time And Cost - Decentralization - Merits and Demerits Meaning, Types -Market Based and Cost Based -Multinational Transfer Pricing TOTAL: 60 TEXT BOOKS: Year of Sl.No. Author(s) Title of the Book Publisher Publication 1. Gaur and Narang Sharma Shasi K Gupta Cost Accounting Management Accounting REFERENCE BOOKS: Sultan Chand and Sons Kalyani Publishers 2007 2005

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Year of Sl.No. Author(s) Title of the Book Publisher Publication 1. Khan and Jain Reddy Moorthy Jawaharlal Hilton, Maher and Selto and Management Accounting Cost Accounting Cost Accounting Cost Management Tata Mcgraw Hill 2007 Fourth Edition Margham Publications Tata Mcgraw Hill Tata Mcgraw Hill 2006 2001 2002

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