Tuesday, July 5, 2011

4. Accounting for Managers - Topical Analysis

1.      Answer the following questions (1990)
1.      Which ratios are most significant in the following conditions of a business enterprise:
1.      Liquidity analysis
2.      Forwarning sickness
3.      Capital structuring.
2.      Ratio analysis has become mechanical Do you agree with this view?
2.      Discuss the pros and cons of treating deferred revenue expenditure as an internal resource of a company.
3.      Answer the following questions (1992)
1.      Various ratios for financial analysis need not be reliable indicators of financial performance of any enterprise: It is more so in the context of inter-corporate comparisons. Critically explain the statement.
2.      How will you analyze cost-volume-profit relationship? In what way can this technique be utilized for profit planning?
4.      Answer the following questions (1994)
1.      Is it possible for a firm to have a high current ratio and still find difficulties in paying its current debts? Explain with Illustrations.
2.      Illustrate the impact of changes in fixed costs and selling price on cost-volume-profit relationship.
5.      Write notes on the following: (1997)
1.      Use of National Income in business forecasting
2.      Pricing of Joint Products.
6.      In what ways do the objectives of management of cash influence credit and collection policies of management of accounts receivable? How does a change in average collection period (ACP) affect the flows of cash? (2000)
7.      Write short notes on any three of the following: (20 × 3 = 60) (2001)
1.      Zero-Based Budgeting
2.      Target Costing
8.      Explain the transfer price mechanism in subsidiary and headquarters relationships in a MNC (60).
9.      Illustrate the utility and limitations of Activity-based costing in comparison with Traditional costing (60). (2002)
10.  How would you analyse the performance of a financial institution with the help of ratios? Illustrate with assumed figures (60).
11.  Cost, Volume and Profit Analysis (2003)
12.  Demerits and merits of Zero-Based Budgeting
13.  What are the criteria for deciding on the transfer pricing method used in an organisation? Discuss with reference to management control of domestic and global operations (60).
14.  Application of Activity Based Costing in service-oriented Indian organisations. (2004)
15.  Examine the rationale and pitfalls of the assumptions built into the Cost-Volume-Profit Analysis (CVP) Model (60).
16.  Balanced Score Card as an approach to performance measurement. (2005)
17.  Discuss the nature Am1 types of responsibility centres. What is the budget considerations associated with each of them (60)?
18.  Cost drivers and their measurement. (2006)
19.  What do you understand by management control system? Discuss Computer integrated manufacturing and Computer aided design methods and bring out their implications for management control (60).
20.  Discuss the concept of target costing and evaluate its relevance in the modern era of cut-throat competition in the corporate world (60).
21.  Budgetary Control and Monitoring System (2007)
22.  Value Chain Analysis versus Traditional Management Accounting
23.  Identify the circumstances in which you suggest replacement of traditional overhead distribution system by the activity based costing. Explain why this system of costing is called activity based. Discuss the functions of cost drivers with illustrative examples (60)?

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