PGDM- 2017-2019

Trimester-II

Course Name and Code : Business Analysis and Valuation (DM 208)
Instructors
Name Dr. Girish Jain Credits 3 Teaching Hours 30
Dr. Meena Bhatia

Course Learning Goals (CLGs)

Upon completion of the course student will be able to assess the information needed to effectively plan
and control company operations and make good business decisions. Student will be able to appreciate
that 1) decision making relies on incremental analysis and 2) you get what you measure.

Course Intended Learning Outcomes (CILOs)

This course will equip a student to
1 Understand about basic cost terminology and how it can be used
2 Understand the basic characteristics of various costing systems, namely traditional, activity base and
marginal, and understand how they are used.
3 Learn how to construct a simple master budget.
4 Apply and calculate variances of elements of cost
5 Critically evaluate alternative management accounting tools and techniques in different organisational
settings.

Instructor Contact
Email: girish.jain@bimtech.ac.in meena.bhatia@bimtech.ac.in
Phone: 0120-2323001-10 Ext 362 Ext. 358

Reading/Study Material
Main Text Book
 Horngren, C T, et al: "Cost Accounting: A Managerial Emphasis”, 15th Edition, Pearson
Education, New Delhi.
Additional Books
 Atkinson, et al: "Management Accounting”, Pearson Education, New Delhi.
 Cost and Managerial Accounting, by Colin Drury, Cengage Publication
 Rotch, et al: “Cases in Management Accounting and Control Systems”, Pearson Education,
USA.
 James Jiamblavo: “Managerial Accounting”, Wiley India Publication.
 Khan, M Y & Jain,
New Delhi.
 Managerial Accounting, by Garrison, Noreen & Brewer, McGraw Hill Publication.

Pedagogy
Teaching pedagogy will be a mix of class lectures, exercises and case analysis.

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Assessment Criteria
Criteria Marks/Weightage Date /Week #
OLT (2) 20% Week 5, 9
Group based assessment 20% Week 7-10
Comprehensive Viva Voce 10% Will be announced by the
program
End Term Exam 50% End of Trimester
Total 100%

Expectations from the students

1. Read assigned chapters/articles/cases before the session
2. Keep a track of deadlines
3. Students are expected to actively participate in the quizzes, exercise and the cases which will be
conducted in the class from time to time.

Schedule/ Weekly Plan

Session* Topics Covered Case Learning
# Studies/Articles/Exercises Outcomes/
Skills
1-2 Managerial Accounting in a dynamic Relevant Chapters: PILOs:
business environment and Basic cost 1, 2 1
concepts, Class exercises
3-4 Cost allocation, and Product costing in, Relevant Chapters: PILOs:
Service Department Costing, allocation 15 2
and absorption of Overheads Class exercises
5-6 Activity-Based Costing (ABC) and ABC Relevant Chapters: PILOs:
Management 5 2
Case discussion, class
exercises
7-8 Cost Behaviour and Cost-Volume-Profit Relevant Chapters: PILOs:
Analysis 3,10 2
Class exercises
9-10 Measuring relevant costs & revenues for Relevant Chapters: PILOs:
decision making 11 2
Case discussion, Class
exercises
11-12 Pricing decisions and profitability analysis Relevant Chapters: PILOs:
13 2
Class exercises
13-14 Budgeting and Budgetary Planning & Relevant Chapters: PILOs:
Control 6 3
Class exercises

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 15-16 Standard Costs and Variance Analysis Relevant Chapters: PILOs:
7,8 4
Class exercises
17-18 Divisional Financial Performance Relevant Chapters: PILOs:
Measures 23 5
Class exercises
19-20 Transfer pricing in Divisionalised Relevant Chapters: PILOs:
companies, Contemporary issues in 22 5
Management Accounting Case discussion, Class
exercises
*Each session of 1.5 hours each

Class Rules and Regulations

Go through “expectation from students” and adhere to them. Adhere to timings of class and submission
of your project. Text book remains primary source. Students are also expected to go through one or more
suggested books. Additional material will be supplied by the faculty as and when required

Assignment Descriptor

Students shall be given a situation wherein they shall work in a group and present the solution to the
management accounting issue either through role play or group discussion. Issue may include any one
or combination of two issues given below :
1. Cost allocation, and Product costing in, Service Department Costing, allocation and absorption of
Overheads
2. Activity-Based Costing (ABC) and Activity-Based Management
3. Cost Behaviour and Cost-Volume-Profit Analysis
4. Measuring relevant costs & revenues for decision making
5. Pricing decisions and profitability analysis
6. Budgeting and Budgetary Planning & Control
7. Standard Costs and Variance Analysis
8. Divisional Financial Performance Measures
9. Transfer pricing in Divisionalised companies, Contemporary issues in Management Accounting

Group Assignment shall be assessed through rubric mentioned in the coming page

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PILO (1C): Demonstrate effective interpersonal Communication skills in a team setting. (M1)

Task Description:

Student Name: _________________________________ Roll No.__________________________

Excellent Very Good Good Satisfactory Unsatisfactory

Criterion 70% and above 60-69% 50-59% 40-49% below 40%

Excellent knowledge Good knowledge Good knowledge of Some Lack of
of topic; suitable facts of topic; suitable topic: suitable facts knowledge of knowledge of topic;
Content

and examples facts and examples and examples not topic; no facts and no facts and
supported the supported the used to support the examples examples
argument. argument. argument. supported the supported the
argument. argument.
Enthusiastically Fully engaged, Mostly engaged, Sometimes Not at all
Engagement

engaged, invoked many times invoked sometimes invoked engaged, invoked engaged, did not
Group

response, highly response, response, response, could invoke response,

convincing and convincing and somewhat not convince and not at all
assertive. assertive. convincing. less assertive. convincing and
assertive.
Excellently Very nicely Structured Unstructured Poorly structured
structured argument structured argument argument with argument good argument with no
Organisation

with logical with logical logical articulation; no logic at all;

development and development and development and new points added repeated the ideas
effective articulation; effective articulate; good articulation; to the discussion. already spoken.
added new points to added some points added few new
the discussion. to the discussion. points to the
discussion.
Excellent use of Good use of Appropriate Fumbled In Did not speak at
Delivery Skills

language and voice language and voice language and voice between, lost eye all. Excluded
control, Impressive control, Impressive control, controlled contact, appeared himself from the
body language and eye language and eye body language and nervous discussion and
contact, appeared contact. appropriate eye gave no eye contact
confident and relaxed. contact at all to the group.
The student is highly The student is The student is The student is The student is
attentive, courteous attentive, courteous attentive, courteous easily distracted; easily distracted;
and sensitive to the and sensitive to the and sensitive to the may use language, lacks confidence to
Listening Skills

ideas, tone and ideas, tone and ideas, tone and tone, or nonverbal receive ideas, is an
purpose of the purpose of the purpose of the behaviour insecure member of
discussion; helps to discussion; helps to discussion; partly inappropriate for the group;
create a productive create a productive helps to create a the occasion; is an uninvolved in the
climate in and for the climate in and for productive climate insecure member activity and lacks
group. the group. in and for the of the group; courtesy.
group.

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