CWA CA CS
206 Points
Posted on 13 October 2011
- What are the applications of incremental cost techniques in making managerial decisions?
- Distinguish between "marginal cost" and "differential cost".
- Distinction between Marginal Costing and Absorption Costing.
- How can margin of safety be improved?
- Briefly explain the methods of separating semi-variable costs into their fixed and variable elements.
- Explain Cost Volume Profit (CVP) analysis.
- Briefly discuss on curvilinear CVP analysis.
- State the features of Partial Plan.
- Enumerate the circumstances which are favourable for the adoption of a penetrating pricing policy.
- Describe two pricing practices in which non-cost reasons are important, when setting prices.
- What is "Price Skimming Policy" and at which situation is should be exercised?
- Explain different types of Competitive Pricing?
- How is Pareto analysis helpful in pricing of products in the case of a firm dealing with multi-products?
- Write short notes on pricing by service sector.
- Enumerate the main objectives of Transfer Pricing.
- Outline the limitations of negotiated method of transfer pricing.
- Briefly describe the different methods of 'transfer pricing'.
- What are some goals of a 'transfer-pricing' system in an organization?
- What is Target Costing and what are the stages to the methodology?
- Explain the term 'life cycle' costing.
- State the benefits of product life-cycle costing.
- Briefly explain the concept of Value Analysis as a cost reduction technique.
- What is JIT? Explain how it eliminates wastage of resources.
- What do you mean by 'Back flushing' in JIT system?
- Differentiate between 'Value-added' and 'Non-value added' activities in the context of Activity-based costing.
- Explain how value chain approach helps an organization to assess its competitive advantage.
- Write short note on 'Zero Base Budgeting as an approach towards productivity improvement'.
- Explain the theory of constraints.
- Explain the major components of a balanced score card.
- Short notes on cost object & cost driver
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