CA Final AMA
CA Final Advanced Management Accounting (Vol 1-3): Cost Management/Operations Research/Theory

Ca Final Advanced Management Accounting (Vol 1 3): Cost Management/Operations Research/Theory

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Overview of Ca Final Advanced Management Accounting (Vol 1 3): Cost Management/Operations Research/Theory

• complete coverage of the icai syllabus • latest amendments incorporated as per icai module • 900 plus solved problems • coverage of past 48 examinations' solved papers • complete coverage of theoretical concepts • a self-study module with author's tutorial notes • user-friendly and lucid writing style • well-presented flow diagrams, charts and tables • glossary for quick revision of concepts question paper nov 2015

Contributors & Book Details of Ca Final Advanced Management Accounting (Vol 1 3): Cost Management/Operations Research/Theory

Author CA Rajesh Makkar and Prof. Om S Trivedi
Publisher Carvinowledge Press (CNP India)
Publication Year 3rd edition, 2016
Language English
ISBN-13 9789351433644

Table of contents

Volume 1
1. Development in Busines Environment
Unit I: Total Quality Management
Introduction
Core Concepts of TQM
PRAISE Analysis 9
Contributions in the Field of TQM by Deming
Six Sigma
Problems and Solutions
Unit II: Activity Based Costing
Introduction
Activity Based Costing
Activity Based Budgeting (ABB)
Problems and Solutions
Unit III: Target Costing
Introduction
Conceptual Model of Target Cost
Target Costing Process
Value Engineering (VE)
Problems and Solutions
Value Engineering
Unit IV: Product Life Cycle
Meaning and Phases in Product Life Cycle
Various Stages in Product Life Cycle
Life Cycle Costing
Problems and Solutions
Unit V: Value Chain Analysis
The Value Chain Analysis
The Value Chain Framework of Porter (1990) Industry Value Chain
Strategic Frameworks Required for Value Chain Analysis
Unit VI: Cost Control and Cost Reduction
What is Cost Control?
What is Cost Reduction?
Problems and Solutions
Unit VII: Just-in-Time
Introduction
Backfl ush Costing
Problems and Solutions
Unit VIII: Material Requirement Planning (MRP) Synchronous Manufacturing, Computer-Aided Manufacturing and Business Process Reengineering
Introduction
MRP - II
Synchronous Manufacturing
Computer-Aided Manufacturing
Business Process Re-Engineering
Unit IX: Theory of Constraints
Introduction
Theory of Constraints (TOC)
Throughput
Managing Bottlenecks
Problems and Solutions
2. Decision Making using Cost Concepts and CVP Analysis
Unit I: Basic Cost Concepts
What is Cost?
Cost Concepts and Terms
Classification of Costs
Types of Costing
Methods of Costing
Unit II: Relevant Costs
Relevant Costs
Opportunity Cost
Problems and Solutions
Relevant Costing
Opportunity Cost
Unit III: “Make or Buy” Decision
Introduction
Non-cost Factors to be Considered in Make/Buy Decision
Problems and Solutions
Unit IV: Marginal Costing
Introduction
Problems and Solutions
Unit V: CVP Analysis
Introduction>
Break-even Chart
Margin of Safety
Angle of Incidence
Cash Break-even Point
Applications of Marginal Costing in Decision Making
Indifference Point
Problems and Solutions
Optimisation of Contribution
CVP Analysis
Unit VI: Product Mix Decision
Problems and Solutions
Optimum Product Mix
Optimum Sales Mix
Maximisation of Profit
Unit VII: Shut Down and Divestment
Shut Down Point
Divestment Strategy
Problems and Solutions
Renew the Lease or Shut-Down Factory
Shut Down Decision
Shut Down Point
Unit VIII: Selling Strategy
Differential Selling Prices
Problems and Solutions
Unit IX: Subcontracting
Problems and Solutions
Unit X: Key Factor/Limiting Factor
Introduction
Ranking Criterion
Product Mix Decision with Multiple Key Factors Company’s Policy
Problems and Solutions
Key Factor
Key Factor Production Mix
Statement of Profit and Acceptance of Offer
Unit XI: Additional Problems and Solutions
Utilisation of Spare Capacity
Viability of the Venture
Acceptance of Export Order
Acceptance of Order
Acceptance of a Proposal
Acceptance of an Offer
Alternative Production Plan
Cost Indifference Point
Implementation of Training Programme
Discontinuance of a Product
Evaluation of Proposals
Incremental Revenue and Differential Cost Approach
Introduction of New Product
Leasing Decision
Evaluation of Proposals
Most Profitable Option
Purchase of Raw Material
Second Shift Working
Selection of Supplier
Selection of a Production Method
Preventive Maintenance Vs Break Down
Installation of a New System
3. Pricing Decisions
Theory of Price
Pricing of Finished Product
New Product Pricing
Pricing Strategies
Pareto Analysis
Problems and Solutions
4. Budget and Budgetary Control
Introduction
Budgetary Control
Strategic Planning, Budgetary Planning and Operational Planning
How to Identify the Principle Budget Factor
Fixed Budget
Flexible Budget
Zero Base Budgeting (ZBB)
Performance Budgeting (PB)
Budget Ratio
Various Types of Capacity
Problems and Solutions
Budgetary Control
Budget Ratio
5. Standard Costing
Introduction
Variance Analysis
Variance Analysis and Accounting
Material Variance
Labour Variance
Variable Overhead Variance
Fixed Overhead Variance
Sales Variance
Market Share and Market Size Variances
Partial Plan and Single Plan
Control Ratios
Reconciliations (Budgeted / Standard) Profit / Actual Profit)
Problems and Solutions
Standard Costing with ABC
6. Costing of Service Sector
Introduction
Problems and Solutions
7. Transfer Pricing
Transfer Price
Objectives of Transfer Pricing System
Methods of Transfer Pricing
Conflict Between a Division and the Company
Dual Pricing
Problems and Solutions
8. Uniform Costing and Inter-firm Comparison
Uniform Costing
Inter-firm Comparison
9. Cost Sheet, Profitability Analysis and Reporting
Cost Sheet
The Balanced Scorecard
Problems and Solutions
Balance Scorecard
Profitability Analysis
Profitability Statemen
Glossary
Volume 2
1.Linear Programming
Introduction
Practical Applications of Linear Programming
General Mathematical Model of Linear Programming Problem
Formulation of a Linear Programming Problem
Practical Applications of Linear Programming
Graphical Problems
Simplex Method
Primal –Dual
2.Transportation Problems
Introduction
Transportation Algorithm
North-west Corner Method
Method I:Least Cost Method (or LCM)
Examples
Method II: North-West Corner Method (orNWCM)
Method III : Vogel’s Approximation Method (or VAM)
Introducing an Infinitely Small Quantity ‘e’ in Casethe Total Number of Allocation is less than “m + n – 1”
Optimality Test [MODI method
Problems and Solutions
Minimization Problems
Maximization Problems
3. Assignment Problems
Introduction
Hungarian Method for Solving Assignment Problem
Problems and Solutions
Minimization Problems
Maximization Problems
4. PERT-CPM
Introduction
General Framework of PERT/CPM
Basic steps in PERT/CPM Techniques
Network and its Components
Critical Path
Types of Times Estimates
Distinction between PERT and CPM
Resource Levelling
Project Crashing
PERT
Problems and Solutions
CPM
ERT
Resource Leveling
5.Simulation
Introduction
Monte Carlo Simulation
Problems and Solutions
6. Learning Curve
Introduction
Concept of ‘Learning curve’ and Its Applications in Cost Management
Learning Curve Ratio and the Learning Curve Equation
Problems and Solutions
Appendix I—Tables
Appendix II—Question Paper - May 2014
Volume 3
1. Development inBusines Environment
Unit I: Total Quality Management
Unit II: Activity Based Costing
Unit III: Target Costing
Unit IV: Product Life Cycle
Unit V: Value Chain Analysis
Unit VII: Just-in-Time
Unit VIII: Material Requirement Planning (MRP)Synchronous Manufacturing, Computer-Aided Manufacturing and Business Process Reengineering
Unit IX: Theory of Constraints
2. Decision Making using Cost Concepts and CVP Analysis
Unit I: Relevant Costs
Unit II: “Make or Buy” Decision
Unit III: Marginal Costing
Unit IV: CVP Analysis
Unit V: Product Mix Decision
Unit VI: Shut Down and Divestment
3. Pricing Decisions
4. Budget and Budgetary Control
5. Standard Costing
6. Costing of Service Sector
7. Transfer Pricing
8. Uniform Costing and Inter-firm Comparison
9. Cost Sheet, Profitability Analysis and Reporting
10. Linear Programming
11. Transportation Problems
12. Assignment Problems
13. Critical Path Analysis
14. Program Evaluation and Review Technique
15.Simulation
16. Learning Curve Theory

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