References Cost Management:AStrategic Emphasis - Blocher,Chen & Lin (BCL), International Edition.

Cost Management Strategies for Business Decisions - Hilton,Maher & Selto (HMS), 2nd edition. Auditing Principles and Practice - Ravindra Kumar & Virendra Sharma (RV),2009. Case Studies 1.Baldwin Bicycle Company. 2.Lille Tissages, S.A. 3.John Deere Component Works (A). 4.Siemens Electric Motor Works (A). 5.Giant Motors Ltd. 6.Nissan Motor Company Ltd. 7.Olympus Optical Company Ltd. 8.Sony Corporation: The Walkman Line. 9.Northam Packaging Company. 10.Birch Paper Company. 11.Domestic Auto Parts. 12.Infosys Relationship Scorecard Measuring Transformational. Topics
Lect No. 1 Topics Cost Benefit Analysis with reference to Strategic Business Decision Making of different business restructuring propositions to gain strategic advantage. Cost Benefit Analysis: with reference to Strategic Business Decision Making -core competencies Cost Benefit Analysis: with reference to Strategic Business Decision Making qualitative & quantitative aspects Different aspects of Strategic Cost Management, vis i] Value Analysis & Value Engineering, ii] Wastage Control, iii] Disposal Management, iv] Business Process Re-engineering, v] Total Quality Management, vi] Total Productive Maintenance, vii] Energy Audit, viii] Control of Total Distribution Cost & Supply Cost ix] Cost Reduction, x] Product Life Cycle Costing etc Pedagogy Conceptteaching with practical examples BCL:Chapter 10 Conceptteaching with practical examples and Case Study BCL:Chapter 10 Conceptteaching with practical examples and Case Study BCL:Chapter 10 Conceptteaching with practical examples BCL:Chapter 10

Activity Based Costing-Concept of cost & activity driver.

Activity BasedCosting-Concept of Activity BasedManagement

Target Costing and the use of Product Life Cycle Costing, Business Process Engineering, Value Analysis and Value Engineering in Target Costing Target Costing and the use of Product Life Cycle Costing, Business Process Engineering, Value Analysis and Value Engineering in Target Costing Value Chain Analysis- Implications of value chain in decision making and long-term cost management.

Practical Illustrations and Case Study: BCL Chapter 3 & 4 HMS Chapter 4 & 5 Practical Illustrations and Case Study.BCL Chapter 3 & 4 HMS Chapter 4 & 5 Illustrations and Case Study BCL Chapter 5

Illustrations and Case Study BCL Chapter 5

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Practical Illustrations and Case StudyBCL Chapter 2 HMS Chapter 1 Objective Based Costing, Cost Reduction Practical Illustrations and Case and Strategic Based Responsibility Study BCL Chapter 18 &19 Accounting System and Transfer Pricing HMS - Chapter 18 & 19 Implementing Strategy Balanced Score Card Practical Illustrations and Case Study. HMS Chapter-XX Cost Audit & Management Audit under Article: The Balanced Scorecard companies Act, with reference to strategic Translating Strategy into Action by assessment of cost & managerial Robert S Kaplan and David P performances. Norton Cost Audit & Management Audit under companies Act, with reference to strategic assessment of cost & managerial performances. Practical examples RV Chapter 15 & 16

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