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SMA-P11
PGDM 2011-13: Term-V
STRATEGIC MANAGEMENT ACCOUNTING
Faculty Advisor: D.V. Ramana
Room No. 225
Email:
ramana@ximb.ac.in
Course Objective:
The main objective of this course is to examine the link between accounting and strategic analysis. The course examines the limitations of the current cost accounting systems and GAAP driven accounting and familiarizes students with the concepts and tools to address those limitations.
Course Material
Cases and readings make the course material along the reference book on Advanced Management Accounting by Robert Kaplan.
Course Content:
1. Managerial Decisions and Accounting
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Managerial Decisions and Financial Accounting
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Managerial Decisions and Management Accounting
2. Performance Measurement and Management
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Performance measure: GAAP vs Non GAAP
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Economic value added Vs. ROI
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EVA and Accounting Adjustments
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Cash flows and other accounting indicators
3. Responsibility Accounting
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Decentralisation
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Transfer Pricing
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Segmental Reporting
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Case Analysis
4. Transfer Pricing Regulation:
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Transfer pricing regulation in India
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Mechanism and Implications
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Case Analysis
5. Strategic cost management
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Value chain analysis
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Strategic position
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Cost drivers Analysis
6. Activity Based Costing
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Activity Based Management
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Case Analysis
7. Managerial Remuneration
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Accounting based remuneration
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Market- based remuneration(ESOP)
Course Evaluation
Student evaluation will be done on the basis of the following :
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Quiz:
o
On-line: 10%
o
Off-line quiz:15%
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End term examination: 45%
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Assignment:30%
o
Individual work: 60%
o
Group work: 40%
Additional Readings
:
1. Shank john k, govindarajan vijay, strategic cost management:a new tool for competitive advantage, lexington, new york
*
.
[658.1511(SHA)]
2. Kaplan robert s, advanced management accounting,prentice hall, new jersey
* [658.1511(KAP)]
3. Kaplan robert s & cooper robin, cost & effect: using integrated....,harvard business school press, boston,
*[658.1511(KAP)]
4. Kaplan robert s & norton d p, balanced scorecard: translating strategy into action, harvard business school press,boston.
*658.4012 (KAP)]
5. Johnson gerry, scholes kevan, exploring corporate strategy: text & cases,prentice hall india, new delhi.
* [658.4012 (JOH)]
*Library Call No.
Created By:
Debasis Mohanty
on
08/10/2012
at
04:22 PM
Category
:
PGDM-II
Doctype
:
Document
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