Marginal Costing : 1.1 Meaning and concepts – Fixed cost, Variable costs, Contribution, Profit-volume Ratio, Break-Even Point, Margin of Safety and Angle of Incidence, 1.2 Cost-Profit-Volume Analysis- Assumptions and limitations of cost-profit volume analysis, 1.3 Application of Marginal Costing Technique – Make or buy decision, Acceptance of export order & Limiting factors, 1.4 Simple Practical Problems based on concepts excluding decision making.
Budgetary Control : 2.1 Definition and Meaning of Budget & Budgetary Control, 2.2 Objectives of Budgetary Control, 2.3 Essential of Budgetary Control, 2.4 Procedure of Budgetary Control, 2.5 Essential factors for successful Budgetary control system, 2.6 Advantages of Budgetary Control, 2.7 Disadvantages of Budgetary Control, 2.8 Types of Budget : including examples on Cash budget and Flexible budget, 2.9 Zero Base Budget, 2.10 Unsolved Questions.
Uniform costing and Inter-firm Comparison : 3.1 Uniform Costing, 3.1.1 Meaning and Definition of Uniform Costing, 3.1.2 Objectives of Uniform Costing, 3.1.3 Advantages and Disadvantages of Uniform Costing, 3.2 Uniform Cost Manual, 3.3 Inter-firm Comparison, 3.3.1 Meaning of Inter-firm Comparison, 3.3.2 Pre-requisite of Inter-firm Comparison, 3.3.3 Advantages and Disadvantages of Inter-firm Comparison.
Management information System (MIS) and Supply Chain Management : 4.1 Management information System (MIS), Introduction, Features, Procedure, Preparation, 4.2 Supply Chain Management, Meaning, Features, Model of SCM.