CMA Final SCM Revision System

SJC SJC Book Repeated in Repeated

Sl No. Chapter Name Question Source Q No. Type of question Repeated in MTP
Volume Q No. Past Paper in RTP
Study Note 4 : Activity Based Cost Management - JIT and ERP
Point 1 Pg
16 Activity Based Cost Management Institute Mat Pg 231 2 Activity Cost Based Management - Introduction Dec'17 Set 1 [ 8(d) ]
248
Institute Mat Pg 231 Limitations of Traditional Costing System
Q 1, Pg
Institute Mat Pg 232 4
108 Activity-Based Costing
Institute Mat Pg 233 Important Terms in Activity Based Costing
Institute Mat Pg 235 Stages of Activity Based Costing
Institute Mat Pg 236 Significance of Activity Based Costing
2 - Point 1
June'18 Set 1 [8 (a)
(B) Pg 248,
Institute Mat Pg 237 2&4 ], Dec'19 Set 2 [ 5
4 - Q 2 Pg
(b) ]
108 Advantages of Activity Based Costing
Institute Mat Pg 237 4 Q 2 Pg 108Limitations of Activity Based Costing Dec'19 Set 2 [ 5(b) ]
RTP
Institute Mat Pg 237 June'18 16
Traditional vs. Activity Based Costing (b)
Calculate- June 17 Set 2 Q5(b)
Institute Mat Illustration 1 Volume 2 Q3 Pg-252 Cost driver rates June 19 Set 2 Q4
Cost of batch (a), June'22 Q 6 (a)
Calculate-
Institute Mat Illustration 2 - - Cost driver rates - - Dec 17 Set 2 Q5(b)
Factory Cost
Institute Mat Illustration 3 Revised profitability statement
Calculate-
June 18 Q2
Institute Mat Illustration 4 - - Cost driver rates - Dec 18 Set 2 Q2(a)
(a)
Factory Cost
Dec 17 Set 1 Q5(b)
Computation and evaluation of Factory cost between-
Institute Mat Illustration 5 - - - - June 18 set 1 Q5(b)
Conventional method & ABC Costing
June 19 set 1 Q4
Cost per unit as per absorption & ABC
Past Paper Dec 18 Q2(a) - -
Explain the diff
Profitability statement as per Conventional and ABC
Past Paper June 19 Q3(a) - - method
Any suggestion for improving the billable charge on ABC
Q14 Pg-
Past Paper Dec 19 Q2(a) 4 ABC system in independent situation
115

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 CMA Final SCM Revision System
SJC SJC Book Repeated in Repeated
Sl No. Chapter Name Question Source Q No. Type of question Repeated in MTP
Volume Q No. Past Paper in RTP
Problems of Traditional Costing arising out of volume-based
cost
Past Paper June 17 Q2(b) - -
allocation
How ABC help refining such costing system
Conventional Costing method
RTP June 18 Q13 - - ABC
Reasons in Diff
Conventional Costing method
Dec 18
RTP June 18 Q14(a) - - ABC
Q12
Reasons in Diff
MTP Dec 17 Set 1 Q8(a) - - Define Cost Driver
Q11 Pg-
MTP Dec 17 Set 1 Q8(d) 4 Define activity based management - - -
114
MTP Dec 18 Set 2 Q5(b) - - Calculate O/H as per ABC - - -
Q4 Pg- Operating income in different situations
MTP June 20 Set 2 Q5(b) workbook - - -
10.9 Comparision between them
Evaluate O/H via ABC and absorption costing
Past Paper June 19 Q4(a) - - - - June 20 Set 1 Q5(b)
Changing method cost=(Traditional - Absorption)
Dec'21 9 Inquiry Cost
Point 2, Pg
17 Just in Time Institute Mat Pg 245 2
226 Just in time
Institute Mat Pg 245 The JIT Strategy
Institute Mat Pg 245 JIT Systems
Institute Mat Pg 246 Advantages of Just-In-Time System
Institute Mat Pg 246 Disadvantages of Just-In-Time System
Precautions while Implementing a Just-In-Time
Institute Mat Pg 246
Manufacturing System
Institute Mat Illustration 6 Volume 2 Q6 Pg-240 JIT implementation benefits Dec 18 Q4(b) - Dec 19 Set 1 Q5(b)
June 18 set 1 Q4(b)
Institute Mat Illustration 7 Volume 2 Q3 Pg-239 Backflush Accounting-Journals
Dec 18 set 1 Q4(b)
Institute Mat Illustration 8 Volume 2 Q7 Pg-242 Cost-benefit Analysis
Q8 Pg -
Past Paper June 18 Q8(a) 4 JIT implementation benefits
267
Q6 Pg- Determine financial impact off jit policy
Past Paper Dec 18 Q4(b) 2
240 Is it advisable to implement?
RTP June 18 Q14(b) - - Cost-benefit analysis
Dec'21 Q2 Impact of Just-in-time on Product Prices

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 CMA Final SCM Revision System
SJC SJC Book Repeated in Repeated
Sl No. Chapter Name Question Source Q No. Type of question Repeated in MTP
Volume Q No. Past Paper in RTP
June'20 Set 2 [8
18 Enterprise Resourse Planning Institute Mat Pg 251
4 Q7 Pg-177 Meaning of ERP (b)], Dec'21 [5(i)]
Institute Mat Pg 251 The need for ERP
Institute Mat Pg 251 Components of ERP
Institute Mat Pg 251 Features of Enterprise Resource Planning
June'17
Institute Mat Pg 252 Set 2 [8
Benefits of Enterprise Resource Planning (e)]
June'18
Institute Mat Pg 252
Reasons for the Implemention of ERP by Companies [16(c)]
19 Bench Marking Institute Mat Pg 254 Benchmarking - Defination
Point B June'18
Institute Mat Pg 254 2
Pg- 408 Types of Benchmarking [16(d)]
June'17 Set 1 [5
(b)], "June 18 Set 2
Q5(a)
Institute Mat Pg 254
Dec 18 set 2 Q5(a)
June 20 set 2 Q8
Bench Trending and difference with Bench Marking (c)"
Institute Mat Pg 255 Stages in the process of Bench Marking
Institute Mat Pg 257 Pre-requisites of Bench Marking
Institute Mat Pg 257 Define difficulties in implementation of Bench Marking
RTP June'18 Q 16 (c) Reasons for the Implementation of ERP by Companies