ABC Analysis of Costing & O.R.

• Since 5 out of 8 subjects are of theory, equal weightage should be given in its preparation

• Keep in your mind that every practical subject contains around 30 marks theory

• Best ways of revision & of building confidence is to revise the topics in following way:

1st: Topics which are easy and important

2nd: Topics which are easy and unimportant-->Covers contingency of change in trend

3rd: Topics which are difficult but important

4th: Topics which are difficult and unimportant-->Least time should be invested on these topics

Ranking for revision

Chapters

Majority Questions

Last 5 Attempts (Marks)

5 Attempts earlier from last 5 attempts (Marks)

Nov.'08

May'08

Nov.'07

May'07

Nov.'06

May'06

Nov.'05

May'05

Nov.'04

May'04

Learning Curve

Theory + Practical

3

7

9

4

2

4

8

4

1st

Activity Based Costing

Theory + Practical

7

11

15

4

24

4

11

11

4

Topics which are easy and important

Service Sector

Practical

8

7

5

12

4

4

4

8

7

Transfer Pricing

Practical

11

14

12

7

4

15

9

11

Budgeting Control and Performance Measurement

Theory + Practical

9

9

22

8

15

22

8

21

12

Assignment

Practical

11

6

7

Simulation

Theory + Practical

8

4

5

8

7

10

2nd

Target Costing, Life Cycle Costing

Theory

4

9

4

6

4

5

4

Topics which are easy and unimportant

Pricing Decisions, Pareto Analysis

Theory

6

5

6

11

3

10

4

3

JIT, MRP, & ERP

Theory

4

4

4

5

12

8

8

TQM

Theory

4

6

20

4

Value Chain Analysis

Theory

5

4

4

Marginal Costing (incld. Marginal v/s Absorption)

Practical

11

15

19

21

27

15

7

11

11

3rd

Linear Programming

Practical

11

8

14

8

11

9

8

21

Topics which are difficult but important

CPM/PERT

Practical

11

13

6

11

12

7

10

8

8

Standard Costing

Practical

11

6

14

14

4

11

11

12

Transportation

3

10

6

4th

Basic Cost Concepts for Decision Making(incld Relevant Costing)

Theory

8

4

8

15

4

5

4

Topics which are difficult but unimportant

Decision Making

Practical

6

24

10

22

16

16