Strategic Management Accounting
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Strategic Management Accounting SOLVED PAPERS AND GUESS
Product Details: osmania University Strategic Management Accounting
Pub. Date: NEW EDITION APPLICABLE FOR Current EXAM
Publisher: MEHTA SOLUTIONS
Edition Description: 2021-22
RATING OF BOOK: EXCELLENT
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If you find yourself getting fed up and frustrated with other osmania University book solutions now mehta solutions brings top solutions for osmania university Strategic Management Accounting contains previous year solved papers plus faculty important questions and answers specially for osmania University .questions and answers are specially design specially for osmania University students .
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STRATEGIC MANAGEMENT ACCOUNTING
Unit – I: Introduction to Management Control
Strategic Management accounting–Meaning–Scope–Strategic importance–nature and characteristics of Management Control system. Cost behavior and decision making–Fixed and variable costs–C.V.P. Analysis–Marginal Costing-Concept of break even analysis–Uses for decision making–Optimization of product mix–Make or buy–Capacity Utilization–Plant shutdown–Key factor analysis.
Unit – II: Strategic Planning and Control & Accounting for Control
Strategic Planning, Management Control and Operational Control–Meaning and Concept and purpose. Standard costing–Concept and purpose of standards–types of standards–Standard setting–Variance analysis–Interpretation-Budgetary control–Meaning & purpose–Component of effective budgeting program–Performance budgeting–Zero based budgeting–Concept–Importance and relevance.
Unit – III: Responsibility Accounting
Responsibility Centers–Need for divisionalization–types of responsibility centers–Performance reports–responsibility accounting–Behavioural aspects–Segmented Performance evaluation–Transfer Pricing.
Unit – IV: Activity Based Costing and Customer Account Profitability Analysis
Activity based costing systems–Meaning–tracing costs from activities to products and services– Activity based Management–Activity Cost drivers–Activity based Costing vs traditional costing. Customer account profitability analysis–Meaning and need for CAP analysis–Managing Customer Profitability Managing Relationships–Customer Costs in Service Companies.
Unit – V: Strategic Decisions for Product Life Cycle, Activity Based Costing and Competitor Analysis
Product life cycle costing–PLC assessment–Cost assessment–Pricing and evaluation criteria for products at different stages of PLC. Competitor accounting–Concept and Importance–Sources of Competitor information–Competitive pricing and bidding. Target Costing and Cost analysis for Pricing decisions.
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