Syllabus of Uttar Pradesh Technical University Master of Business Administration (MBA) - Semester II - MBA211 Management Accounting

Max. Hours: 40

Unit I (6 Sessions)

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.

Unit II (10 Sessions)

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.

Unit III (10 Sessions)

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.

Unit IV ( 8 Sessions)

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

Unit V (6 Sessions)

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

Suggested Readings:

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.

The following is a partial list of syllabus of courses similar to MBA offered by Uttar Pradesh Technical University

• MBA212 Production and Operations Management Syllabus
• MBA213 Operations Research Syllabus
• MBA214 Financial Management Syllabus
• MBA215 Research Methodology Syllabus
• MBA216 Economic Environment of Business Syllabus
• MBA217 Managing Human Resources Syllabus
• MBA218 E-Business Syllabus

The following is a partial list of syllabus of courses similar to Uttar Pradesh Technical University - MBA offered by other Universities in India

• IGNOU MBA MS4 Accounting and Finance for Managers Syllabus
• Anna University Coimbatore MBA016 Financial & Management Accounting Syllabus
• Andhra University MBA DM MBDM201 Financial Management Syllabus

Note: The above courses are picked automatically by the website for indicative purpose only. However, students are requested to check with the University for the similarity of the course or for any other information in regard to the course.

Syllabus presented on this page is indicative and for general information only. Visitors are advised to contact the University directly for the official, detailed and accurate Syllabus, Transcripts and other information. List of course names mentioned here is partial and are not comprehensive and the institution would be offering many other courses than those mentioned on this page.

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