STRACTEGIC COST MANAGEMENT DECISION MAKING रणनीति लागत प्रबंधन M.COM (ABST) SEMSTER – 4. PAPER- 3.

What Will You Learn?

• After completing this course, students will be able to:
• • Apply marginal costing techniques in decision making
• • Understand CVP analysis and profit planning
• • Identify relevant and irrelevant costs for managerial decisions
• • Analyze product-wise, segment-wise, and customer-wise profitability
• • Understand transfer pricing methods and their applications
• • Learn concepts of Total Quality Management (TQM)
• • Perform variance analysis under standard costing
• • Reconcile actual profit with standard or budgeted profit
• • Use ERP and JIT concepts in strategic cost control
• • Apply activity ratios in performance measurement