Total No.

of Questions : 5]

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P2378

|4670|-302@;'.@""""
M.B.A.-IT

302 : Enterprise Performance Management

(2013 Pattern) (Semester-III) (CBCS)

IMiix. Murks: 50

Time: 2'A Hours}

Instructions to the candidates:

Mo^ 'Dec 0.0^

1)All questions are compulsory.

2)Draw Diagrams wherever necessary.
3)Each question carry 10 marks.
4)Use of lion-programmable calculator is a/lowed.

Ql) a) "A profit centre facilitates the true evaluation of performance of a

responsibility centre both in terms of efficiency & effectiveness".
Elaborate the use, advantages & disadvantages of profit centre.

OR
b) XY7. ltd. having two separate divisions and have a unique transfer pricing
policy between them.

The following information is available for both the divisions, [i.e. supplying
division & Receiving Division].

SupplyingDivision

ReceivingDivision

[inRs.]

LinRs.]

Variablecost

18perunit

15perunit

Processingcost

14perunit

12perunit

40perunit

75perunit

Particulars

Sellingprice

[OpenMarket]

Currently transfer price is fixed on the basis ol market price.

However Receiving Division gets outside supplier who is reach to supply

the semifinished goods at Rs. 36 p.u. and proposes the 'supplying
Division' to revise the transfer price accordingly,
i) Should the Manager of supplying Division accept the proposal if
there is no external market,

ii) What is the impact on profitability of individual departments and

overall company due to the changed scenario.
P.T.O.

Nov/ T)@.C 'ZO1V

Q2) a) Explain the concept of'Capital Budgeting' highlighting it's need for the
survival of the organisation. Also state the process of capital Budgeting.

OR
b) 'State & discuss the various parameters, tools &-techniques of Capital
Expenditure Control'.

Qi) a) Measure the performance of a commercial bank on the basis of following

parameters: Customer base. Deposits, Rol, Spread & Credit Appraisal.

OR
b) Discuss the performance of Retail store on the following parameters:
ABC Analysis, Gross Margin Return on Investment.
Q4) a) State & discuss the project control process in detail highlighting schedule
variance & project cost variance.

OR
b) Discuss the performance evaluation parameters for 'Non-Profit
Organisation".

Q5) a) Differentiate in detail between the following 'Financial Audit &. Internal
Audit'.

OR
b) Write Note on the following :
i) Management Audit.
\\) Cost Audit.

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