
Question Paper Pattern
- One Compulsory question of 20 Marks.
- Six Questions of 16 Marks each out of which Five are to be attempted.
- One Full Question of Theory.
- 32 marks sure shot theory questions – Give one day of thorough study to read theory.
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Important points for Last minute-
- Revise QT first on the final revision day with practice of one good sum of each chapter. Make sure that you know interpretation of steps used in solving sums.
- In Cost- pick up small concepts first, viz –
- JIT – with Backflush and Kaizen
- TQM
- Throughput Accounting
- Balanced score card
- Profitability analysis
- Service sector
- Revise all theory questions after this in both Cost and QT. Topics like- BPR, Six sigma, Bench-marking and QT-steps and comment based.
- Uptil here you would be able to secure your attempt of 60 marks.
- Go through the concepts of practical Cost chapters with their examples and just check the tricky areas of sums solved in your class notes.
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In the exam hall remember the following three-
- Speed Management – keep writing the answers in full speed from very beginning, especially when you know the answers perfectly.
- Time management – keep track in your wrist watch. Every 15 mins = 8 marks attempt.
- Presentation management – Do not overdo it and do not ignore it. You would be able to distinguish your answer paper amongst others only from this. Strictly adhere to the requirement of the question to get the accurate presentation

Important Topics Expected in exam
Theory:
- Business Process Re-engineering
- Value Chain (Horizontal Linkage) vs Supply Chain (Vertical Linkage)
- Value Analysis – Value Adding and Non Value Adding
- Pricing Strategies Application
- Synchronous Manufacturing – Drum Buffer Rope
- Zero Base Budgeting and Performance Budgeting
- Cost Reduction
- Uniform Costing
- Benchmarking or Comparison
- Sig Sigma
- Quality Control Costs
- Three Measures of Theory of Constraints
- Comment Based Analysis of Assignment, Transportation and Simplex – Refer Chart given to you or download from E-Library
- Balanced Score Card Perspectives and KPIs – Case Study
- PDCA Cycle – Deming’s
- Application of Learning Curve
- Eight Dimensions of Quality
- P’s of Quality
Click here for – 45 Important Case Study Theory Questions
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Practicals:
- ABC – Simple Sum
- Customer profitability analysis – using ABC
- Material, Labour, fixed overheads and Sales Variance
- Profit reconciliation in Standard Costing
- Profitability analysis with growth, price and productivity effect
- Break even in service sector
- JIT purchasing
- Throughput accounting Ratio
- Transfer price computation under all methods – including calculas based and for international transaction
- Relevant costing – Minimum price
- Shut down and continue
- Export offer evaluation
- Flexible budget with variance and responsibility statement
- LP simplex – comments based
- LP Formulation – with Primal and Dual
- Assignment – practical
- Transportation – comments based
- CPM and Float Analysis
- PERT with probability calculation
- Simulation- service line and stock
- Learning curve – life cycle cost
- Backflush with practical on scheme of journal entries
- Kaizen or TQM practical
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