AT1631 COSTING Syllabus

ANNA UNIVERSITY :: CHENNAI 600 025
CURRICULUM 2005 – FULL TIME MODE
M.TECH APPAREL TECHNOLOGY AND MANAGEMENT

AT1631 COSTING 3 0 0 100

1. COST VOLUME RELATIONSHIP 9

Relevant costs in decision making

COST ACCOUNTING AND BUDGETORY CONTROL
Cost determination, cost accounting systems, job costing, process Costing, allocation of overheads.

2. MANUFACTURING COST CONTROL 9

Budgets, flexible budgets, control of programme expenses, profit - Budgeting and analysis, Zero base budgeting.

STANDARD COSTS
Historical and combination cost systems, differential cost and Direct costing, variance analysis and evaluation of divisional Performance.

3. FOREIGN EXCHANGE 9
Exchange Rates, Foreign Exchange Mechanisms, cost calculation in foreign currencies Risk & Financial accounting.

4. HEDGING 9
Internal & External techniques of exposure management.
5. DEREVATIVES 9
Swaps, Financial futures & foreign exchange, currency option, interest rate risk, financial exigency
TOTAL : 45 Hours

TEXT BOOKS

1. M.Y.Khan & P.K.Jain – Management Accounting Tata McGraw-Hill Publishing Company Ltd.
2. M.A.Sahaf - Management Accounting (Principles & Practice): 2000 edition Vikas Publishing House Pvt. Ltd., New Delhi.
3. Adrian Buckley, Multinational Finance, Prentice Hall of India, 3rd edition-1998.

REFERRENCES

• Levi, International Finance, Tata McGraw-Hill, 3rd Edition, 1997.R.S.N.Pillai and Bagavathi – Management Accounting, S.Chand & Co. Ltd., New Delhi (2002 edition).
• R.Narayanaswamy – Financial Accounting – A Managerial Perspective-1997. Prentice Hall India Pvt. Ltd., New Delhi.
• Bhattacharya S.K. John Dearden – Accounting for Management Text and cases (2000 edition) – Vikas publishing House, New Delhi.
• Charles T.Horngren – Introduction to Management Accounting (2001 edition) Prentice Hall, New Delhi.
• P.G.Apte, International Financial Management, Tata McGraw-Hill, 2000.
• Eun Resnick International Financial Management, McGraw-Hill Irwin, 2001.