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Session no. 1-4 Topic & Issues Introduction to cost terms, Classifications, cost behavior patterns, cost drivers, Scope of Cost Accounting and Interdisciplinary nature of Cost and Management Accounting. Reading Reference Chapter 1&2


II. Costing Methods used as Managerial Information 1. Material, Labour and Overheads 2. Designing labor/management incentive scheme 3. Preparation of cost sheet 4. Target costing and Kaizen costing 5. Activity Based costing

Chapter 3 & 4

20-24 III. Planning in Management Accounting 1. Absorption costing2. Marginal Costing- BEP and CVP - Make or Buy, Continue or Shut down and Key factor. 3. Budgetary Control- fixed Production and flexiblesales 4. Relevant costs Chapter 8 ,9, 15


IV. Strategic cost management 1. Value drivers 2. Product differentiation 3. Core competencies 4. Value-chain Term Paper Presentations End Term Viva
Weightage 5% 5% 10% 20% 10% 50 % 100%

Chapter 21, 22 & Additional handouts

31-33 34-35

Evaluation: Mode of Evaluation Quiz -1 Quiz -2 Assignment Term Paper End-Term Viva End Term Examination Total

Learning Outcomes 1,2 2,3 3,4 1,2,3,4 1, 2, 3, 4 1, 2, 3, 4

Sessio ns 1 Topics & Contents Overview of the Course Scope and relevance of the course for business analysis and decisions The Research Process Types of Business Research Exploratory, Descriptive, Casual Stages in the research process Problem definition and the research proposal Focus Group Interview Secondary Data Objectives of using secondary data Advantages and disadvantages Finding data on Google using search strings. Introduction to sources of data for professional reports Factiva, OneSource, Hoovers, Thomson Research etc. Research Methods for collecting Primary Data Questionnaire Design Personal Interviews, Telephone Interviews Mail Survey, Fax Survey, e-mail Survey, Intranet Surveys Survey Research - Advantages, Errors Ethical Issues in Survey Design Measurement and Scaling Types of Scales Attitude Rating Scales Simple, Category Likert Scale, Semantic differential scale Numerical scale, Staple Scale POGIL Sampling Methods Random sampling error and Non sampling error Non Probability Sampling Techniques Probability Sampling Techniques- Simple Random Sampling, Stratified, Systematic, Cluster Pre-class preparation required William G. Zikmund Ch. 1 & 2 William G. Zikmund Ch. 4 & 6



William G. Zikmund Ch. 8 + additional handouts


William G. Zikmund Ch. 9, 10 & 15


William G. Zikmund Ch. 13 & 14


William G. Zikmund Ch. 16






Report Writing Editing and Coding of data Report Format, writing and presentation Writing professional reports elements to consider in industry and company analysis QUIZ Estimation Population, Parameter, Sample, Statistic Sampling Distribution, Standard error Point estimates, Interval estimates, Confidence Interval Determining Sample size Hypothesis Testing: Concepts and One Sample Tests Developing Null and Alternative hypothesis Type I and Type II Errors, Level of significance, Critical region, One and Two tailed tests Z Test of hypothesis for single mean, single proportion t test for single mean, t test for correlation coefficient EXCEL Applications Assignment Hypothesis Testing: Two Sample Tests Z test of significance for comparing Proportions, for comparing Means t test of significance for comparing Means, Paired t test F test for comparing Population Variances. EXCEL Applications Assignment Tests based on Chi-Square and Analysis of Variance Chi-Square test for independence of Attributes Chi-Square Test for goodness of fit Analysis of Variance (One-way and Two-way) EXCEL Applications Assignment Presentation of Group paper/viva

William G. Zikmund Ch. 8 & 9

William G. Zikmund Ch. 17

William G. Zikmund Ch. 21

William G. Zikmund Ch. 22

William G. Zikmund Ch. 21 & 22


Evaluation: Mode of Evaluation Learning Outcome Quiz 10% 1, 2, 3, 4, 5 Assignments(Worksheets) 10% 4, 5, 6 EXCEL Practicals 15% 4, 5, 6 Term Paper & Group 15%(10% for the paper + 5 % for 1, 2, 3, 4, 5, 6 Presentation presentation) End Term Examination 50 % 1, 2, 3, 4, 5, 6 Total 100% Weightage

Session No 1-3 Topic and Issues Introduction to Corporate Finance Overview of corporate finance and its inter-disciplinary nature, relevance of Corporate Finance. - Functions of Corporate Finance - Role of Financial manager and -Objectives of corporate finance Time Value of Money: Future value Present value Annuities- Future value and present value of annuities Perpetuities Risk and Return Systematic risk and unsystematic Risk Beta Analysis-Levered & Unlevered Stand- alone risk o Statistical measure of standalone risk o Measuring stand-alone risk (Standard Deviation) o Measuring stand-alone risk using historical data o Measuring stand-alone risk (coefficient of variance) The relation between Risk and Return Capital structure and Leverage Sources of finance Target capital structure Financial Risk o Business Risk o Financial Risk Determining the Optimal Capital Structure o Modigliani and Miller o WACC and Capital Structure o Optimum capital structure Theories o The effect of taxes o The effect of potential bankruptcy o Trade-off theory o Signaling theory o Using debt financing to constrain managers Cost of capital WACC Basic Definitions Cost of Debt Cost of Preference stock Reading References Chapter 1


Chapter 4


Chapter 10


Chapter 14


Chapter 14


Cost of equity Composite or weighted average cost of capital Chapter 17


Distribution to Share Holders Dividend versus capital gains Other dividend Policy issues o Information content, or signaling, Hypothesis o Clientele Effect Setting the Target Pay-out ratio: The Residual Dividend Model Factors influencing Dividend policy Stock splits and stock Dividends Stock Repurchases Capital Budgeting vis--vis risk and return analysis An overview of capital budgeting and inmpact of risk and return o Net Present value o Internal Rate of return o Payback period and Discounted Pay Back period o Profitability Index Conclusions in Capital Budgeting Methods Working capital Management Basics of working capital o Operating Cycle , Cash Conversion Cycle o Current assets investment policies o Current assets financing policies Financial Management of Inventories Financial Management of Accounts Receivable Financial Management of Accounts Payable Term Paper

Chapter 18


Chapter 26


EVALUATION Sr. No. 1 2 3 4 5 6 Components Quiz (9th session) Assignment (to be submitted not later than 20th session) Assignment (to be submitted not later than 25th session) Term Paper Viva End Term Examination Weightage Learning Outcomes 5% 7.5% 7.5% 20% 10% 50% 1 2 3 1, 2 & 3 1, 2 & 3 1, 2 & 3

Session 1 Topic & Issues Reading Reference Human Resources Management Overview Objectives of Human Resources Management, Scope and importance, Functional Areas of HRM and their inter-linkage, challenges of HRM Strategic Planning of Human Resources HR Forecasting Job analysis and work design Chapter-2,5,6 Recruitment- process & sources Bholander & Snell Selection process & methods Recruitment vs Selection Induction & Placement Training Employees The scope of training & development Conducting the needs assessment Chapter-7 Designing, implementing, Evaluating training program Bholander & Snell Succession Planning & Career Development Evaluating and Enhancing Employee Performance Performance management systems Ongoing performance feedback Chapter-8 Performance appraisal Bholander & Snell Performance appraisal methods Appraisal interviews Quiz Implementing compensation and security Developing a compensation plan Compensation design-the pay mix Job evaluation tools Chapter-9,10,11 Compensation implementation tools-pay tools Bholander & Snell Government regulations of compensation Benefits Package - ,ESOPS, non-monetary benefits, incentive schemes etc Interdisciplinary Concept: by Finance Faculty Chapter 5 Competency framework for Talent Management Benefits of competency approach Uday Kumar Competency mapping Haldar + additional handouts Case Study Discussion: Production Incentive Scheme




18 19-22




30-31 32-35

at Kumardhubi Fireclay and Silica Works Limited Expanding human resources management horizons Managing human resources on a global scale The global environment Managing across boarders Training and development Compensation Performance appraisal The labor environmental worldwide HR Valuation Term paper presentation and Viva voce

Chapter-15 Bholander & Snell

Additional Handouts

Evaluation: Evaluation Component No. 1 2 3 4 5 Type of Examination Quiz Assignments (3) Term Paper (Paper & Presentation) End Term Viva End Term Examination Duration and details* 20 Minutes Submission 20 Minutes 10 Minutes 3 Hours Weightage 5 Marks 5+5+5 Marks 20 Marks 10 Marks 100 Marks Learning Outcomes 1 2,3 & 4 3 1&4 1, 2, 3 & 4