Need costing theory or practise manual

Final 1614 views 7 replies

can any kind soul here provide me link or upload here

costing theory notes or practise manual ...which ever is best for theory in costing ??

 

 

thanks in advance

 

pls helpp

Replies (7)

 

/forum/ipcc-costing-and-fm-important-theory-qns-171006.asp

/forum/question-papers-for-ca-cs-icwa-176586.asp

study material volume 2 is practice manual...

 

/forum/ipcc-costing-and-fm-important-theory-qns-171006.asp

/forum/question-papers-for-ca-cs-icwa-176586.asp

study material volume 2 is practice manual...

 

/forum/ipcc-costing-and-fm-important-theory-qns-171006.asp

/forum/question-papers-for-ca-cs-icwa-176586.asp

study material volume 2 is practice manual...

well this is a thread for final students and i think i have put my request in a right place....

kindly please provide for final costing not for ipcc

 

 

though thanks for your effort :)

ok sis sorry i dint notice it sorry for that anyway u can check the question paper link for practice manual...

 

/forum/imp-q-for-costing-may-12-for-final--198417.asp

ADVANCED MANAGEMENT ACCOUNTING


 

IMPORTANT THEORY QUESTIONS

By hariharan sir


 

FOR CA Final – May 2012 EXAM


 

FINAL


 

1. Distinguish between:


 

·         Partial plan and single plan


 

·         marginal costing and absorption costing


 

·         Fixed and Flexible budget


 

·         Standard costing and Budgetary control


 

·         Traditional management accounting and  value chain analysis


 

·         Traditional absorption costing and ABC


 

·         Value added & non-value added activities


 

·         Monopolistic competition vs. oligopoly


 

2. Briefly explain Dual plan


 

3. Discuss disposal of variances in standard costing


 

4. "Overhead variances should be viewed as interdependent rather than independent"


 

5. Briefly discuss three distinct groups of variances that arise in standard costing


 

6. "Use of absorption costing method for the valuation of finished goods inventory provides incentive for over-production." Elucidate the statement


 

7. Define:


 

·         Breakeven chart


 

·         Curvilinear cvp analysis


 

·         Angle of incidence


 

·         Budget manual


 

·         Committed Cost


 

·         Cost plus pricing


 

·         Business process re-engineering


 

 


 

8. Discuss the non-cost factors to be considered for deciding in favour of shut down


 

9. Discuss the assumptions to be considered under CVP.


 

10. Identify the circumstances it may be justifiable to sell at a price bellow marginal cost


 

11. Discuss the limitations of using the marginal costing technique


 

12. Identify the Mon-cost factors to be identified in making make/buy decision.


 

13. How does a different cost have their profile in product mix decisions?


 

14. Briefly explain the advantages of Zero based budget.


 

15. Discuss the objectives of transfer pricing system and various methods of Transfer pricing.


 

16. Brief on how the Transfer pricing conflicts can be resolved effectively?


 

17. Disadvantages of treating divisions as profit centres


 

18. List down the important features of target costing system


 

19. Highlight the points to be borne in mind before implementing a target costing system.


 

20. A product development has inbuilt phases. Discuss briefly.


 

21. What is the significance and features of product life cycle costing.


 

22. Briefly explain objectives & pre-requisite of uniform costing


 

23. Pre-requisites of installing inter-firm comparison system


 

24. Identify the issues in value engineering


 

25. Identify the Steps involved in value chain analysis approach for assessing competitive advantages.


 

26. List down method of costing to be adopted in service sector


 

27. Identify the conditions to be satisfied for a cost to be classified as relevant cost.


 

28. Area in which applications of incremental cost techniques in making managerial decisions


 

29. Identify the need for ABC costing.


 

30. Discuss various types of activities.


 

31. Identify the areas where ABC can be used as a decision making.


 

32. Discuss various types of Competitive pricing


 

33. Discuss the Penetration pricing strategy


 

34. List down the conditions to be satisfied for price discrimination


 

35. Identify the pricing practices where non-cost reasons are important in setting prices.


 

36. Define Pareto analysis and its area of application.


 

37. Discuss the three core concepts of TQM.


 

38. Brief on stages in the implementation of TQM.


 

39. List down the six C's and 4P's are of TQM.


 

40. Discuss the concept of continuous process improvement.


 

41. How effective is JIT in elimination of wastage of resources.


 

42. What do you mean by back flushing in a JIT system?


 

43. List down the objective of Material requirement planning


 

44. List down the minimum data requirements to operate material requirement planning system.


 

45. Discuss the concept of throughput accounting


 

46. List down the objective of theory of constraints


 

47. List down the goals and performance measures for each perspective of balance scorecard.

 


CCI Pro

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