CA Final Costing New Syllabus Chapter Wise Weightage in May 20

Strategic Cost Management and Performance Evaluation

Strategic Cost Management & Decision Making

Contents  Weightage
  • Introduction to Strategic Cost Management(Concept of Strategic Cost Management/Limitations of Traditional Cost Management/ Traditional vs. Strategic Cost Management)
  • Modern Business Environment(Introduction/ Characteristics of the Modern Business Environment/Cost of Quality, Total Quality Management, Business Excellence Model/ Throughput Accounting and Theory of Constraints/ Supply Chain Management (SCM)/ Gain Sharing Arrangements)
  • Lean System and Innovation(Introduction to Lean System/Introduction to Process Innovation and Business Process Re-engineering (BPR) )
  • Cost Management Techniques(Cost Control/ Waste Control, Cost Reduction/Target Costing /Value Analysis/ Value Engineering/Pareto Analysis/ Life Cycle Costing/Environmental Management Accounting)
  • Cost Management for Specific Sectors(Agricultural Sector/Information Technology Sector/Power Sector )
  • Decision Making(Decision Making using CVP Analysis/Decision Making using Relevant Cost Concepts/ Decision Making using Activity Based Costing/ Ethical and Non-Financial Considerations Relevant to Decision Making)
  • Pricing Strategies/ Decisions(Theory & Principles of Product Pricing/ Pricing – New Product, Finished Products & Pricing of Services/ Sensitivity Analysis in Pricing Decisions)


Performance Evaluation & Control

Contents  Weightage
  • Performance Measurement and Evaluation(Responsibility Accounting/Linking Critical Success Factors (CSFs) to Key Performance Indicators (KPIs) and Corporate Strategy; Performance Measurement Models‒The Balanced Scorecard, The Performance Pyramid, The Performance Prism, The Building Block Model; Divisional Performance Measures; Benchmarking Schemes/Performance Measurement in the Not-for-Profit Sector/ Preparation of Performance Reports )
  • Divisional Transfer Pricing(Meaning, Purpose and Principles of Transfer Pricing/Methods of Transfer Pricing/The Behavioural Consequences arising from Divisional Structures)
  • Strategic Analysis of Operating Income(Operating Profit Analysis/ Advanced Activity Based Costing, Activity Based Management (ABM), Activity Based Budgeting (ABB) 
  • Budgetary Control(The Concept of Feedback and Feed Forward Control/ Behavioural Aspects of Budgeting – Imposed Style, Participative Budget/Behavioural Aspects of Budgetary Control (iv) Beyond Budgeting)
  • Standard Costing(Analysis of Advanced Variances /Integration of Standard Costing with Marginal Cost Accounting/Reconciliation of Profit/ Variance Investigation Techniques, Interpretation of Variances, Possible Interdependence Between Variances and Reporting /Behavioural Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment)

Case Study

Contents Weightage 
  • Case Study (Case Study (covering Course Concepts)
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