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MBA211 Management Accounting Syllabus
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Max. Hours: 40
Introduction: Accounting for Management, Role of Cost in decision making, Management Accounting and Cost Accounting as internal control tools, types of cost, cost concepts, full costing, overhead allocations, preparation of cost sheet.
Marginal Costing: Cost, Volume, Profit analysis, P/V ratio, analysis and implications, Concept and uses of contribution, Breakeven point and its analysis for the various types of decision-making like single product pricing, multi product pricing, replacement, sales etc. Differential Costing and incremental costing;: concept, uses and applications, Method of calculation of these cost and its role in management decision making like sales, replacement, buying etc.
Budgeting: Concept of Budget; Budgeting and Budgetary Control, Types of Budget, Static and Flexible Budgeting, Preparation of Cash Budget, Sales Budget, Production Budget, Materials Budget, Capital Expenditure Budget and Master Budget, Advantages and Limitations of Budgetary Control.
Standard Costing: Concept of standard costs, establishing various cost standards, calculation of Material Variance, Labour Variance, and Overhead Variance, and its applications and implications.
Responsibility Accounting: Concept and various approached to responsibility accounting, concept of investment center, cost center, profit center and responsibility center and its managerial implications, Transfer Pricing – Multinational transfer pricing, market based transfer pricing, cost-based transfer pricing, Cost of Quality and Time
Neo Concepts for Decision Making: Concept, distinctive features of Activity Based Costing, Cost Drivers, Cost of Activities, Cost object such as product, service, customer. Cost Management: concept, strategies and applications.
Value Chain Analysis, Target Costing, Life Cycle Costing
1) Horngren et al- Introduction to Management Accounting (Pearson, 12th edition), 2002
2) Khan and Jain- Management Accounting (Tata McGraw-Hill, 2000) 3rd ed.
3) Pandey I M- Management Accounting (Vikas, 3rd edition), 2004.
4) Bhattacharyya S K and Dearden J- Accounting for Management (Vikas), 1987, 8th ed.
5) Sahaf M A- Management Accounting: Principles and Practice (Vikas), 2000.
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