Download M.Com Books & Notes For All Semesters in PDF – 1st, 2nd Year. M.COM Full Form is Masters of Commerce. Master of Commerce Program is of 2 years duration in which each year is comprised of two semesters with various subjects based on thesis and research work according to the curriculum of the university. In this page, we are sharing links to access study material for Law M.Com subjects which are taught in the first year and Second Year. You may easily Download these M.Com Books & Notes by visiting the following links for each subject.
Objective: To expose the students to the external environment of business and to enable them to formulate strategies relating to cost and pricing.
Module –1: Pricing Strategies in Decision Making Pricing strategies: Pricing policy, process, Role and methods: cost-plus pricing, Marginal cost pricing, pricing for a target rate of return, added value method of pricing, differential cost pricing going rate pricing, opportunity cost pricing, standard cost pricing, customary pricing, pricing strategy for Export-oriented products, methods of export pricing, pricing strategies for new products, management accountant role in product pricing.
Module –2: Transfer Pricing
Transfer Pricing – meaning, necessity, Objectives, applications, Methods (Cost-Based, Market Price Based and Negotiated Pricing), Advantages and Disadvantages, Criteria for setting Transfer Prices, Guiding Principles in the fixation of transfer prices, Transfer Price in different situations. International transfer pricing: meaning,
factors affecting international transfer pricing.
Module 3: Learning Curve Theory:
Introduction, meaning, and definition of a learning curve, phases in the learning curve, applications of a learning curve, factors affecting learning curve, comparison between learning curve and experience curve.
Module – 4: Cost of Quality and TQM
Definition, classification of quality costs, cost of Conformance, Prevention costs, appraisal costs, cost of Non-conformance, optimization of quality cost, TQM Core concepts of TQM, Benefits of TQM. TQM –basics, stages, principles, control, corrective actions, PRAISE- steps, problems, implementation Cost of quality report
Continuous process improvement.
Module – 5: Balanced Scorecard and Benchmarking BSC: Introduction, the drawback of traditional financial measures, attributes to the good performance measurement system, the concept of the balanced scorecard, perspectives of B.SC and implementation of Balanced Score Card, case studies on BSC. Benchmarking – Concepts, Benchmarking process, Impact on Indian Industry,
Download Bangalore university Strategic Cost Management M.com 4th Sem Study Material