Dear PGPX SCM Participants,

As some participants wanted to know the readings from AHM book corresponding to the topics to be
covered in SCM sessions, I am listing below the relevant chapters and pages

TOPICS READING FROM AHM BOOK

MEASUREMENT OF COSTS, CONVENTIONAL SYSTEM CHAPTER 18 - PAGES 524-539

MEASUREMENT OF COSTS - ACTIVITY BASED COSTING CHAPTER 18 - PAGES 539- 549

JOINT PRODUCTS AND BYPRODUCTS CHAPTER 19 - PAGES 585- 586

FINANCIAL VIABILITY OF A SUBSIDIARY CHAPTER 16

RELEVANT COSTS/BENEFITS CHAPTER 26

BUDGETING CHAPTER 24 - PAGES 711-731

VARIANCE ANALYSIS - MATERIAL,LABOUR CHAPTER 20 - PAGES 607-611

OVERHEAD VARIANCES CHAPTER 20 - PAGES 612-619

MARKETING VARIANCES CHAPTER 21 - PAGES 628-637

TRANSFER PRICING CHAPTER 22 - PAGES 655-665