Advanced DBA Program Specialization
Accounting Management (Business) is the practical application of management techniques to control and report on the financial health of the organization.
Standard costing Meaning, Concepts and Objectives, Merits and Demerits of Standard costing, Prerequisite for establishment of standard costing, Efficiency and Activity Ratios, Variance Analysis and Control
Marginal costing Definition, Assumptions and Uses, Marginal Costing Vs. Absorption Costing, CVP /BEP Analysis, Key factors and Safety Margin, Managerial Decision Making Areas – Product Mix, Make or Buy, Pricing Decisions
Budgetary Control Concepts and Objectives, Merits and Demerits of Budgetary Control, Fixed and Flexible Budget, Cash Budget and master Budget, Zero-based Budgeting
Reconciliation of Cost and Financial Accounts Need of reconciliation, Remodelling Financial Records, Reconciliation of Profits, Methods of Reconciliation
Project Students are expected to select a company and Perform cost analysis of that company, prepare a report and make a presentation in the class. Live cases cost accounting reports attached to annual reports should be analyzed
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