This document contains notes for Chapter 10 of Strategic Cost Management and Performance Evaluation (SCM & PE), specifically for CA Final students. It covers key topics such as Profitability Analysis, Direct Product Profitability (DPP), Customer Profitability Analysis (CPA), Value Added (VA) and Non-Value Added (NVA) activities, and Activity-Based Costing (ABC) & Management (ABM). The notes are presented in a concise, synopsis manner with explanations and examples, designed to aid students in their exam preparation.