SCMPE LAST DAY

REVISION NOTES
INDEX - FULL VERSION - MAY 2022
·Important Qn list (Study material, case study
digest, past year paper, RTP & MTP covered)
·ABC & Trend Analysis
·Important Formulas

By Rohit Chipper
AIR 17 CA Final
air 18 ca inter
 NOTE FROM AUTHOR
Hey Folks,
Glad to share with you all the last day revision notes for SCMPE. You can also access FREE Version
our notes for CA Final group 1 on our telegram channel: https://t.me/carohitchipper
Why last day revision notes are useful & What all it covers?
• ICAI MCQ booklet summary (Save time by reading one liner summary)
• Covers all important question from study mat, past year, RTP & MTP
• Important Formulas
• Monetary & important time limits summary,
• Important penalties & appeals summary,
Must refer these notes at least 3-4 hrs before the exam as ICAI is asking not only MCQ but
descriptive Qns too (around 10-15 marks) from these limits, penalties etc.
If you need the FULL version of complete GROUP 1 Last Day Revision Notes Refer link:
https://rzp.io/l/NIsC21qK (Which covers the following).
 SCMPE Last Day Revision Notes (Telegram channel: CA Rohit Chipper)
Refer link for full version: https://rzp.io/l/NIsC21qK
Telegram channel: https://t.me/carohitchipper

(1) Important Qn list

Qns are categorised in 3 category as follow:
- Most Important
- Very Important
- Important

Study leave plan:

One in-depth reading (10-15 days)
First revision (5-7 days)
Second revision (4-6 days)
Third revision (3-5 days)
*two revision are sufficient to clear the exam but if you are planning for rank than third revision is must.

Instruction to use:
- I have refered all Qns of module in first in-depth reading of FR and mark the Qns that I have to refer in next reading/ revision.
- In first revision I have refered only marked Qns (all 3 category).
- In next revision I have referred only Qns marked as Very important & Most important
- In final revision & one day before exam I have reffered Most important Qns, concept notes & mistake register.
(For those chapters that have no most important Qns, I have reffered Very important Qns too in last day revision)

ABC Level of Module 3

Chapter Test your knowledge Illustration Case study digest
Analysis difficulty (case study)
Chapter 1: Introduction Very Important 1 1
Case study: 4,10
C to Strategic Cost
Most Important 1,2 Skill asses Qn: 23
Management
Important 2,3 Case study: 15
Chapter 2: Modern
B Very Important 2,3 6,7 Skill asses Qn: 10,17, 25, 40,
Business Environment
Most Important 1,4,5(iii),6,8 41

Very Important 8 8,10 C. study: 7,11

Chapter 3: Lean System C. scenario: 2,4
B
and Innovation Skill asses Qn:
Most Important 1,2,3,4,5,6(i),7 1 3,5,13,15,32,34
Chapter 4: Cost Important 2,4,5
A Management Case scnario Skill asses Qn: 14,16, 33
Most Important 2,4(iii),7,8 12
Techniques on pg 4.21
Chapter 5: Decision Very Important 8,11 4 13,14 Case scenario: 7, 16
A
Making Most Important 4,6 2,5(iii),8(iii),9 Skill asses Qn: 1,6,19, 24, 26
Chapter 6: Pricing Very Important 1
C Skill asses Qn: 36, 39, 42
Decision Most Important 1,2,3
Important 2 C. study: 2,5,9,14
Chapter 7: Performance
C. scenario: 1,11,12
A Measurement and Very Important 5,6,7,9,10,11 1,3 3,15,17,18,21
Skill asses Qn: 2,7,12,21,23,
Evaluation
Most Important 3,4 37, 44
Important 1
Chapter 8: Divisional Very Important 6, Ex. on pg 8.20 & 8.25
A Skill asses Qn: 9, 38, 43
Transfer Pricing Case scnario
Most Important 2,4(iii),7,8,9
on page 8.23
Chapter 9: Strategic Very Important 4
B
Analysis of Operating Most Important 1,3,4(ii),7(iii)&(iv),8 1,2,5
Chapter 10: Budgetary Very Important 19
C Skill asses Qn: 35
Control Most Important 1,2,3,4
Important 3
Chapter 11: Standard
A Very Important 5 Case study: 3
Costing
Most Important 4,3,5,7(ii),8,12 2,4
 SCMPE Last Day Revision Notes (Telegram channel: CA Rohit Chipper)
Particular Attempt Question
Nov-18 5(b)
Nov-20 6(a)
Past year (Suggested answers) Jan-21 2,4,6(b)
May-21 1,2,4,5,6
Dec-21 1, 2, 6(b)
May-21 All Qns covered in new study material & CSD
RTPs Dec-21 2,4,11
May-22 1,3,4,5,11
Apr-21 Series I 1,2
MTPs Nov-21 6A
Mar-22 1

ABC Analysis for case study Digest

Category A - All the skill base assement Qns marked in above list are most important, Must refer them on one day before exam.
Category B - All the case scenario marked in above list, Make sure you have read and revise these Qns twice in exam leave.
Category C - All the case study marked in above list, undertsnad and learn their headpoint, don't need to read the Qn everytime
 SCMPE ABC Trend Analysis (Telegram channel: CA Rohit Chipper)

(2) SCMPE ABC & Trend Analysis

ABC
Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 Total
Analysis
Chapter 1: Introduction
C to Strategic Cost 10 5 15
Management
Chapter 2: Modern
B 20 5 5 20 20 20 90
Business Environment
Chapter 3: Lean System
B 10 5 30 20 15 80
and Innovation
Chapter 4: Cost
A Management 10 40 21 5 20 10 25 20 151
Techniques
Chapter 5: Decision
A 30 10 15 15 20 20 15 125
Making
Chapter 6: Pricing
C 10 40 15 5 5 75
Decision
Chapter 7: Performance
A 10 38 40 10 20 20 138
Measurement and
Chapter 8: Divisional
A 20 10 10 10 20 10 20 100
Transfer Pricing
Chapter 9: Strategic
B Analysis of Operating 10 20 9 7 46
Income
Chapter 10: Budgetary
C 10 10 10 10 10 50
Control
Chapter 11: Standard
A 20 10 10 10 20 10 10 10 100
Costing

ABC Analysis for case study Digest

Category A - All the skill base assement Qns marked in above list are most important, Must refer them on one
day before exam.
Category B - All the case scenario marked in above list, Make sure you have read and revise these Qns twice in
exam leave.
Category C - All the case study marked in above list, undertsnad and learn their headpoint, don't need to read
the Qn everytime
 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

Formulas
1) Kanban Size and Number Of Kanban
Kanban Size = Consumption x Lead time x Location x Smoothing factor
(i) Location = 2 unless otherwise provided as when entity implement the Kanban they keep one container of material at both location itself and
supplier
(ii) Smoothing factor is 1 unless otherwise provided
Number of Kanban = (Quantity of safety stock + consumption during lead time) /Kanban Size

2) Control ratios
(a) Activity ratio = SH/BH
(b) Capacity ratio = AH/BH
(c ) Efficiency ratio = SH/AH
(d) Calendar ration = Actual working days/ Budgeted working days
SH = Standard hours
BH = Budgeted hours
AH = Actual hours

3) Learning curve

4) Econonmic order quantity (EOQ )Formula

5) Overall equipment effectiveness

 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

6) Takt time

7) Throughput accounting

8) Profit maximisation model

 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

9) Total economic value

10) Economic value added

 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

11) Transfer Price

 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

12) Manufacturing cycle efficiency

13) Strategic profitability analysis

SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)
 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

14) Process cycle efficiency

 SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)

15) Standard Costing

SCMPE Important Formulas (Telegram channel: CA Rohit Chipper)
 IMPORTANT LINKS
Refer link for FULL version of last day revision notes:
https://rzp.io/l/NIsC21qK

Telegram channel
https://t.me/carohitchipper

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https://www.linkedin.com/in/rohit-chipper

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