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MBA IB Syllabus

Semester II
SMI 2201
SMI 2202
SMI 2203
SMI 2204
SMI 2205
SMI 2206
SMI 2207
SMI 2208

Accounting for Managerial Decision


Financial Management
International Economics
International Business Environment
International Marketing
E. Business
Export Import Procedures & Documentation
Management Science

C
C
C
C
C
C

3
3
3
3
3
3

100
100
100
100
100
100

100

SMI 2201 ACCOUNTING FOR MANAGERIAL DECISIONS


Objectives:
The objective of this course is to make students aware about the accounting concepts, tools and
techniques for managerial decisions.
Module: I
Introduction to Management Accounting similarities and dissimilarities among Financial accounting,
Cost Accounting and Management Accounting Role and responsibilities of Management accountant
objectives and determinants of responsibility centers cost center profit center cost unit.
Module: II
Budget and Budgetary Control types and functions of budgets essentials of budgeting
conventional budgeting zero based budgeting performance budgeting preparation of budgets
cash budget production budget sales budget.
Module: III
Standard Costing and Variance analyses need for types and uses of variances calculation of
variances material cost variances labour cost variances overhead variances standard costing vs.
budgetary control.
Module: IV
Marginal Costing nature, scope, assumptions, advantages and limitations assumptions and practical
applications. Cost Volume Profit analysis- Break-even analysis Decision regarding sales mix, make
or buy decision and discontinuation of a product line. Marginal Costing vs. Absorption Costing.
Module: V
Financial statement analyses horizontal and vertical analyses value chain analysis tools and
techniques of analyses - ratio analysis cash flow analysis. Reporting to Management - objectives of
reporting reporting at different levels of management types of reports modes of reporting.
Suggested Readings
1. Bhattacharya S K and Dearden J. Accounting for Management: Text and Cases
2. Hingorani N. L. and Ramanathan A R. Management Accounting
3. Manmohan & Goel S. N: Principles of Management accounting
4. B K Bhar. Cost Accounting Methods and Problems
5. S P Gupta. Management accounting
6. Gupta R. L: Analyses of Financial Statements
7. S P Jain & K L Narang. Cost Accounting
8. Charles T Horngren and others. Cost Accounting a Managerial Emphasis
9. Khan M Y & Jain P K. Management Accounting
10. Pandey I. M: Management Accounting
11. Weisch Glenn A & others: Budgeting, Profit planning and Control.

SMI 2202 FINANCIAL MANAGEMENT


Objectives
The purpose of this course is to acquaint the students with the broad framework of financial
decision making in a business unit.
Module I:
Aims and objectives of Financial Management; Financial Analysis and control.
Module II
Cost-Volume-Profit Analysis, Operating and financial Leverage.
Module III:
Time Value of Money; Investment and Capital Structure Decision; Instruments of Long Term
Finance; cost of Different Sources of Raising capital; Weighted Average cost of capital.
Module IV:
Methods of capital budgeting, Optimum Capital Structure; Valuation and rates of Return.
Module V:
Short-term Financing Investments; Management of Working Capital cash Receivables and
Inventory management, Internal Financing and Dividend Policy.
Suggested Readings
1. Archer, Stephen H. etc. Financial Management , New York, John Wiley, 1990
2. Bhalla, V.K. Fiknancial management and Policy 2nd ed., New Delhi, Anmol, 1998.
3. Brealely, Richard A and myers Stewart, C. Principles of Corporate Finanace 5th ed., New Delhi,
McGraw Hill, 1996
4. Hampton John financial Decision making, Englewood cliffs, New Jersey, Prentice hall, Inc.
1997
5. Van Home James C. Financial Management and Policy, 10th ed., New Delhi, Prentice hall of
India. 1997
6. Winger, Bernard and Mohan, Nancy Principles of Financial Management New York,
Macmillan Publishing Company, 1991
The list of cases and specific references including recent articles will be announced in the class at
the time of launching of the course.

SMI 2203 INTERNATIONAL ECONOMICS


Objective
The objective of this course is to acquaint students with the theoretical framework of international
trade policy and trade promotion measures, especially with reference to India.
Module I:
International Trade: Theories of foreign trade absolute and comparative advantage theories; Modern
theory of trade Hecksher-Ohlin theory; Terms of trade; Theory of international trade in services;
Balance of payments and adjustment mechanism.
Module II:
Commercial Policy Instruments: Tariffs, quotas, anti dumping/countervailing duties; Technical
standards; Exchange controls and other non-tariff measures.
Module III:
Trends in World Trade: Direction and composition of world trade - Indias Foreign Trade and Policy:
Direction and composition of Indias foreign trade; Export Import policy; Export promotion and
institutional set up; Deemed exports; Rupee convertibility; Indian joint ventures abroad; Project and
consultancy exports.
Module IV:
Instruments of Export Promotion: Export assistance and promotion measures; EPCG scheme; Import
facilities; Duty exemption schemes; Duty drawback; Tax concessions; Marketing assistance Role of
export houses, trading houses and state trading organisations; EPZs and SEZs
Module V:
Foreign Investment Policy: Policy and framework for FDI in India; Policy on foreign collaborations
and counter trade arrangements; Indian joint ventures abroad; Project and consultancy exports.
Suggested Readings:
Committee on Export strategy; Ministry of Commerce, Govt. of India.
Economic survey Ministry of Finance, Govt. of India, various issues
Gupta R.K. Anti-dumping and Countervailing Measures, Sage Publications, New Delhi
Import and Export Policy Ministry of Commerce, Govt. of India, various issues
Nabhis Exporters Manual and Documentation, Nabhi publication, New Delhi
Report of Working Group on Export Houses: Ministry of Commerce, Govt. of India.
Sodersten B.O. International Economics, MacMillan, London
Varsshney R.L. and B. Bhattacharya International Marketing Management, Sultan Chand & Sons,
New Delhi
Verma M.L. International Trade Commonwealth Publishers, Delhi.
World Development Report World bank Washington.D.C.

SMI 2204 INTERNATIONAL BUSINESS ENVIRONMENT


Objectives
The primary objective of this course is to enable the student to understand and scan the
business environment. He is to be equipped with an understanding of the existing and emerging
domestic and global trends so as to be in a position to analyse opportunities and take decisions in the
context of the globalisation of the world economy.
Module I:
Theoretical framework of business environment: Systems approach to businessNature and types of
business environmentinternal, external, micro and macro environmentEnvironmental scanning
and Monitoring.
Module II:
International Economic Environment: Environment of International business and its significance
International Trading environment: international economic institutions and agreementsCross
national co-operation and agreementsRegional BlocksEconomic integrationInternational
Operations Management: international production and global sourcing.
Module III:
Global Competitiveness and Globalisation: Competitive advantage of nationsGlobalisation: meaning
and dimensionsimpact on developing countriesRole of MNCsGlobalisation of Indian
businessGlobalisation with social responsibility Environmental issuesInternational economic gap
and the New International Economic Order.
Module IV:
Economic Environment of business in India: Economic SystemNature of the Indian Economy
CharacteristicsIndia as an emerging marketIndustrial Policy of the Govt: Regulation &
LicensingRole of Public sectorPolicy with respect to monopolies and restrictive trade practices
Competition Law.
Module V:
Government policy towards Foreign Capital and Foreign Collaborations: Recent world trade and
foreign investment trendsIndias foreign trade and Balance of Payments positionExport promotion
and EXIM policy 2002-7.
Suggested Readings
1.
2.
3.
4.
5.
6.
7.
8.
9.

Adhikary,M: Economic Environment of Business, Sultan Chand & Sons, New Delhi.
Sengupta, N.K. : Government and Business in India, Vikas Publications, New Delhi.
Cherunilam, Francis: Business Environment ,Himalaya Publishing House, New Delhi.
Bhalla, V.K. and S. Shivaramu: International Business Environment and Business, Anmol, New
Delhi.
Adhikary, M: Global Business Management, Macmillan, New Delhi.
Cherunilam, Francis: International Business, Prentice-Hall of India, New Delhi.
Govt.of India: Economic Survey
World Bank: World Development Report
UNCTAD: World Investment Report.
The list of cases and specific references including recent articles and reports will be announced in
the class at the time of launching of the course.

SMI 2205 INTERNATIONAL MARKETING


Objective
The objective of this course is to expose the participants to the application of marketing principles to
the international marketing environments and to the different foreign market entry and operating
strategies.
Module I:
Introduction to International Business; - why go international? - Special problems/features of
international marketing vis--vis domestic marketing;- stages and internationalisation international
marketing orientations. Trade in services.
Module II:
Market analysis and selection - market entry and operating strategies-exporting licensing; contract
manufacturing; foreign assembly; foreign production; joint ventures; production in free areas; third
country location; countertrade; strategic alliance.
Module III:
International market segmentation and market coverage strategies differentiated marketing;
undifferentiated marketing; concentrated marketing; niche marketing -product strategies; international
marketing and PLC; pricing strategies.
Module IV:
Promotion strategies - distribution strategies - international marketing organisation; export department;
subsidiary; foreign branches/offices global organisation.
Module V:
Seminar on foreign market/product export and cases
Suggested Readings
Cateora, Philip
: International Marketing (Richard D Irwin)
Keegan, J. Warram
: Global Marketing Management (Prentice Hall of India)
Sak Onkvisit and John J.Shaw: International Marketing (Prentice Hall of India)
Kripalani V.H.
: International Marketing (Prentice Hall of India)
J.P. Jeannet and Hennessey : Global Marketing Strategies
Majaro, Simon
: International Marketing (George Atten & Unwin)
Jain S.C.
: International Marketing Management (CBS Publishers
and Distributors)
Ministry of Commerce ,GOI: Latest Export-Import Policy.

SMI 2206 E-BUSINESS


Objective
The objective of the course is to acquaint the students with E-Business in competing International markets.
Module - I
Introduction to E-Commerce and E- Business : Definition competing in the digital economy - Forces
Fueling E-commerce E- Business Models - Environment of E- Business, Economics and social
impact of E- Business opportunities and Challenges.
Module - II
Industry framework types Structure and organization of E-Business, Communications - Internet
Service Providers Internet access providers Internet Vs. Online Services, WWW: Concepts
Technology Applications and services offered in the Internet. EDI, EFT, Electronic Payment
Systems. Industry applications like on line banking and other business applications. Electronic
Payment Technology Digital Cash Electronic check On-line Credit Card; Electronic Commerce
and Banking; Changing dynamics in the banking Industry Home banking Implementation approaches
Open Vs. Closed models Management issues in online banking
Module - III
Electronic Commerce and Retailing changing retail Industry Dynamics Online retailing
management challenges Electronic Commerce and online publishing: Online publishing Strategies
Approaches Advertising and online publishing - Digital copyrights and Electronic publishing
Intranets.
Supply chain management Managing retail supply chains Supply chain application Supply chain
Integration and coordination. Software Intranets and customer asset Management - Customer asset
management basic and coordination, role of IT CRM - online sales force online customer service
and support Technology and Marketing Strategy: Intranets and manufacturing Integrated logistics, agile manufacturing, Internet Marketing
Module IV
Emerging Business requirements Manufacturing Information Systems Intranet based
manufacturing logistics Management; Intranets and Corporate Finance: Financial Systems Financial
Intranets Software modules in Financial Information System Transaction Accounting Inventory
Accounting Payment Management Treasury and Cash management Human Resource Management
systems Operations and manufacturing, size structure of Financial Software markets The
Corporate Digital Library Intelligent Agents.
Module V
Salient features of web programming Multimedia Technologies Concepts of Network
programming languages Servers Security aspects of server including proxy servers and firewalls
RDBMS concepts - Cyber laws in different countries Mobile Commerce Revenue models EBusiness Models - Optimization
Suggested Readings
1. Cady, G H and Part McGreger, The Internet, BPB Pub. Delhi,1999
2. Carpenter Phil e Brands, HBS Press, Boston, 2000
3. Keen, Peter and Mark McDonald The e-Process Edge, Delhi, Tata McGraw-Hill , 2000
4. Mann, Catherine, L Global Electronic Commerce, Institute for International Economics,
Washington, DC 2000
5. Oberoi, Sundeep e-Security and You, Delhi, Tata McGraw-Hill, 2001
6. Rich, Jason R. Starting an E-Commerce Business, IDG Books, Delhi, 2000
7. Samantha Shurety, E-business with Net Commerce Addison Wesley, Singapore, 2001

SMI 2207 EXPORT IMPORT PROCEDURES AND DOCUMENTATION


Objective
The objective of this course is to give a clear understanding of the foreign trade policies, regulations
and the procedures of export/import operations.
Module I
Exim Policy; Categories of exporters; Foreign Trade (Development & Regulation) Act; pre-shipment
inspection and quality control.
Module II
Export promotion organisations and schemes.
Module III
Procedural requirements to become an exporter; processing of export order; export documentation,
customs formalities.
Module IV
Payment terms, Inco-terms, financing of foreign trade; risk insurance.
Module V
Realising payments for exports; import policies and procedures
Suggested Readings
Govt. of India
Poras Ram
Nabhis
Global Business Press
Shiva Ramu

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Export-Import Policy
Export-what, where & how
Export-Import policy and procedures
Pepsi Handbook of Indian Exports
Export Management

SMI 2208 MANAGEMENT SCIENCE


Objectives
The Objectives of this course is to develop an understanding of basic management science techniques
and their role in managerial decision-making.
Module 1
Management science basic concepts process and role in decision making. Decision theory, decision
tree. Game theory.
Module 2
Linear programming, - graphical and simplex method, sensitivity analysis.
Integer programming branch and bound algorithm.
Module 3
Assignment and transportation models. Markov chain model
Module 4
Queuing theory , techniques , single server models. Sequencing
Module 5
Simulation technique Monte Carlo technique. Network modeling PERT and CPM.
Suggested Readings
1. Budnik, Frank S., Dennis Mcleavey, Richard Mojena principles of Operations research, 2nd ed.
Richard Irwin, Illinois-All India traveler bookseller, New Delhi, 1995
2. Gould F J etc. Introduction to management Science Englewood cliffs, New Jersey, Prentice hall
Inc., 1993
3. Mathur, K and Solow, D, Management Science Englewood Cliffs , New jersey Prentice hall
Inc., 1994
4. Narag A S Linear Programming and Decision Making New Delhi, Sultan Chand, 1995
5. Sharma, J.K. Operations Research: Theory and Applications, New Delhi Macmillian India Ltd.,
1997
6. Taha, H.A. Operations Research An Introduction, New York, Mc-Millan, 1989
7. Theirout, R J and Klekamp, R C Decision Making Through Operatins Research, New York,
John Wiley 1989
The list of cases and specific references including recent articles will be announced in the class at
the time of launching of the course.

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