Betterment Repeat PG MA MSc MCom and Arrear Back UG TDC BA BSC BCom Results : Gauhati University

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MBA 1st Semester Paper :Strategic Cost Analysis & Management : Gauhati University

Strategic Cost Analysis & Management

Unit 1: Introduction to Strategic Cost Analysis, Cost Management & Cost Accounting: Basic Concepts & Terms, Classification of Cost, Cost Management tools, Strategic view of Cost Management- Value Chain Analysis, Strategic Positioning Analysis, Cost Driver Analysis.

            Cost Elements: Direct Costs: Material Cost Management; Managing Purchase Functions, Storing of Materials, Valuing Material Issues, Operating Control Systems; Labour Cost Management : Methods of Remuneration.

Unit 2: Overheads: Definition and Classification, Production Overheads, Administration & Selling and Distribution Overhead.

Unit 3: Cost Control Accounts, Reconciliation of Cost and Financial Accounts, Job and Contract Costing, Process Costing, Process Losses and Internal Process Profits, Equivalents Production.

Unit 4: Marginal Costing, Conceptual framework, Marginal Costing and Management Decision. Standard Costing,  Cost and Sales Variances.

Unit 5: Cost Audit, Activity Based Costing, Target Costing, Life Cycle Costing, Bench Marking, Strategic Cost Management, Cost Reduction, Value Auditing and Value Engineering.

Grading Syatem, Conversion formula from Marks to Grade

1. Relative Grading System

(a)    Conversion of marks to grades :

 

Actual marks secured by a group of candidates in a particular paper are converted into Relative Percentage I before conversion into Relative Letter Grades. The maximum Actual marks (i.e. Highest mark) (M) secured in a particular paper is converted into 100% and other actual marks (A) secured by the student of the same group are converted to the Relative Percentage.

 

R = (100/M) X A where,         R = Relative Percentage

                                             M = Maximum (Highest) marks in the class.

                                             A = Actual marks of a student who passed i.e. if the

actual Mark is not less than 40%

(d)               Conversion Table for Relative Percentage into letter Grades and Grade points.

Range of Relative percentage	Letter Grades	Grade point
90 -100 75 -89 60-74 45-59 40 -44 Below 40%	A B C D E F	10 8 6 4 2 0

* F means fail and must be repeated in the coming semesters.

(e)      Grade point average (GPA) is used as a numerical score of academic achievement. First,    Grades are assigned to points in a 10 point scale as follows:

A= 10 points, B=8 points, C= 6 points, D = 4 points, E = 2 points, F = 0 points.

 

Secondly, the hours of credit for each course are multiplied by the grade point value to determine the honour points. The honour points are then added for all the courses/papers in a semester is then divided by the total number of credits.

Admission Criteria for MBA course in Gauhati University

Admission Criteria for MBA Course in Gauhati University:

   

MBA Programme in GU

Eligible applicant will have to appear in a written test, to be conducted by Gauhati University, meant to evaluate their quantitative aptitude, general awareness and proficiency in English. However candidates who have appear in anyone of the All India Common Entrance of the relevant session for admission to MBA programme, viz. CAT, MAT, ATMA, or XAT and scored marks not less than 75 percentile are exempted from appearing in the written test conducted by Gauhati University. Candidates qualifying in the written test conducted by Gauhati University or a candidate having scored marks not less than 75 percentile in the aforesaid All India Common Entrance may be permitted to appear in the Group Discussion and Personal Interview for selection. The final selection will be based on the applicant’s overall performance in the written test, group discussion and interview.