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ADM-P10
PGDM 2010-12: Term- III

ACCOUNTING FOR DECISION MAKING

COURSE INSTRUCTOR: PROF. S. K. PADHI
CONTACT: 3983832,9437007800
EMAIL:skpadhi@ximb.ac.in


CREDIT: 1.5 CREDIT [CORE COURSE]


COURSE CONTENTS:

Module: 1 : Ascertainment of Cost Elements of cost - material, labour & expenses

Cost sheet – different levels at which cost is determined, valuation & treatment of inventory

Cost accumulation and Overhead allocation


Module: 2 : Analysis of Cost for decision making

Cost Behaviour

Cost-Volume-Profit analysis

Absorption vs Direct Costing

Module : 3 : Control and reduction of Cost

Budgeting

Standard Costing & Variance Analysis

PERFORMANCE EVALUATION PACKAGE:

Student's evaluation is conducted through a series of quizzes, group work and term examination.

Evaluation Components
Quizzes - 40%
Group work - 20%
End-term Exam. - 40%

REFERENCE BOOKS:

1. Bhabatosh Banerjee: Cost Accounting - Theory and Practice (PHI)
2. Ravi M. Kishore : Cost & Management Accounting ( Taxmann’s)
3. Horngren, Datar, Foster, Rajan & Ittner :

Cost Accounting : A Managerial Emphasis (Pearson)

4. Jawahar Lal, Seema Srivastava : Cost Accounting (McGraw Hill)
5. Nigam & Sharma - Cost Analysis & Control : A Managerial Approach (Himalay)
Created By: Debasis Mohanty on 12/13/2010 at 12:22 PM
Category: PGP-I Doctype: Document

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