BIRD’s EYE VIEW

OF CHAPTERS ASKED IN PAST EXAMINATIONS

Terms

May’18

May’19
Nov’18

Nov’19

Nov’20

Jan’21

Jul’21
Sl. No. Chapter Name

Introduction to Strategic Cost

1.
Management
Traditional vs Strategic Cost Management – – 20 – – – 5
2. Modern Business Environment
(a) Total Quality Management and Innovation 10 10 – – 5 5 20
(b) Theory of Constraints – – – – – – 10
(c) Supply Chain Management – – – – – 20 –
Outsourcing and Gain Sharing
(d) – – – – – – –
Arrangement
3. Lean System and Innovation
Just in Time 10 – – 30 – 15 –
4. Cost Management Techniques
(a) Target Costing – 20 – – 20 20 20
(b) Life Cycle Costing 15 20 20 – 10 – –
(c) Environmental Management Accounting – – 20 5 – – 5
5. Decision Making
(a) CVP Analysis – – – – – – –
(b) Relevant Costing – 10 – 5 15 – –
(c) Make or Buy Decision – 10 – 10 – – 10
(d) Key Factor 20 – – – – – –
(e) Sub Contracting 10 – – – – 10 –
Other Areas of Decision Making and
(f )
Service Sector
6. Pricing Decision
(a) Learning Curve Theory – – 10 – – – –
Pricing Strategies (including Pareto
(b) – – 35 – 5 5 5
Analysis)
Performance Measurement and
7.
Evaluation
Performance Evaluation Model – – – 25 40 – –
8. Divisional Transfer Pricing
Divisional Transfer Pricing 20 15 – 30 10 30 30
9. Strategic Analysis of Operating Income
(a) Activity Based Costing 10 – 10 – – – –
(b) Strategic Analysis of Operating Income – 20 – – – – –
10. Budgetary Control
Budgetary Control – 10 – 10 – 10 10
11. Standard Costing
Standard Costing 30 10 10 10 20 10 10
Total Marks 125 125 125 125 125 125 125