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List of Practical’s for CMA III

1. Analyse implications of Labour Turnover on organization’s performance in long run.

Study the case of IT Sector and evaluate reasons for massive layoffs.

2. Study the incentive schemes applied by manufacturing concerns in Pune region.

Prepare a list of companies and incentive plans applied by these companies.

3. Prepare the list of overheads incurred in manufacturing industry and evaluate the basis

for its apportionment. Give detail justification for each overhead apportionment basis.

4. Explain the accounting treatment for overtime, idle time and incentives in detail.

Support your answer with suitable examples.

List of Practical’s for CMA IV

1. Discuss the applications of Marginal Costing. List the industries along with name of

companies in same industries where Marginal Costing is applied.

2. Explain the use of Break-Even Analysis for Business Decision making.

3. What is budget and budgetary control? Discuss various types of budgets in detail

along with specific formats.

4. What is MIS? Explain MIS in any particular organization with all possible

touchpoints for data input and using MIS information for decision making.

5. What is Cost Audit? Prepare the list of documents to be collected and verified by Cost

Auditor before commencement of audit and during conduction of audit.

6. What is Cost Audit programme? Draw its format in detail with suitable example.

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