DIITCTG BBA,Advanced Cost & Management Accounting

DIITCTG BBA,Advanced Cost & Management Accounting

This course is designed as a course at undergraduate level. The main aim of this module
is to present the contemporary themes in managerial accounting and their impact on
management accounting techniques. The module will cover a wide range of topics
including pricing decision, balanced scorecard and quality cost, time and theory of
constraints, transfer pricing and performance measurement and compensation scheme.
Course Objectives:
A. Understand the importance of the balanced Scorecard as a tool for management control.
B. Explain the concept of the value chain, JIT and TQM as well as the theory of
constraints and their impact on cost.
C. Understand product life cycle costs and discuss the interaction of life cycle costs and
marketing strategies at different stages of the life cycle.
D. Understand quality control and the costs of quality and be able to prepare cost of
quality reports.
E. Use lead indicators of quality to identify quality problems and use diagnostic tools
such as cause-and-effect diagrams, scatter diagrams, flow charts and pareto charts.
F. Understand and use transfer pricing techniques and their multinational considerations.
G. Evaluate and use different performance measurement techniques and multinational
consideration