PAPER 5 : STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

PART - A

STRATEGIC COST MANAGEMENT AND DECISION MAKING

Sub Part-I

Strategic Cost Management

1. Introduction to Strategic Cost Management
2. Modern Business Environment
3. Lean System and Innovation
4. Cost Management Techniques
5. Cost Management for Specific Sectors

Sub Part-II

Strategic Decision Making

1. Decision Making
2. Pricing Strategies/Decisions

PART - B

PERFORMANCE EVALUATION AND CONTROL

Sub Part-I

Performance Evaluation and Reporting

1. Performance Measurement and Evaluation
2. Divisional Tranfer Pricing
3. Strategic Analysis of Operating Income

Sub Part-II

Managerial Control

1. Budgetary Control
2. Standard Costing

PART - C CASE STUDY
Case Study