CA Final Strategic Cost Management and Performance Evaluation Study Material – CA Final SCMPE Study Material Notes Pdf

ICAI CA Final SCMPE Study Material PDF: Candidates who are seeking the CA Final Strategic Cost Management and Performance Evaluation Study Material Notes can stay here. The CA Final SCMPE Study Material New Syllabus provided here is as per the latest syllabus and collected from the ICAI official website. You can avail of the topic-wise CA Final Study Material for SCMPE free of cost. Download CA Final CA Final SCMPE Books Chapter Wise Important Questions and Answers PDF and start your preparation.

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SCMPE CA Final Study Material Notes
CA Final SCMPE Chapter Wise Weightage
SCMPE CA Final Books
CA Final SCMPE Syllabus
Importance of CA Final Strategic Cost Management and Performance Evaluation Study Material Notes
FAQs on CA Final SCMPE Study Material PDF

SCMPE CA Final Study Material Notes – CA Final Strategic Cost Management and Performance Evaluation Study Material

Check CA course subject-wise study material and question paper from foundation level to final level on this page. Here we have given the quick links for the SCMPE paper on Strategic Cost Management and Decision Making, and Performance Evaluation and Control topics. Tap on those quick links to download the topic-wise CA Final SCMPE Study Material New Syllabus.

Here on this page, we are giving detailed information about CA Final Study Material Notes for Strategic Cost Management and Performance Evaluation, CA Final SCMPE Question Bank, books, syllabus, and chapter-wise weightage.

Part-A: Strategic Cost Management and Decision Making

Part-B: Performance Evaluation and Control

CA Final SCMPE Chapter Wise Weightage

Chapter wise CA Final Strategic Cost Management and Performance Evaluation Weightage table shows the importance of the topics based on the marks. The second table represents the importance of the chapter on the basis of marks of compulsory questions. Get an idea of the important concepts of Strategic Cost Management and Performance Evaluation subject and prepare well.

SCMPE CA Final Books

CA Final SCMPE Books Chapter Wise Important Questions and Answers. are here. Refer this CA SCMPE Practice Material and know the answers to important questions. Also, refer the CA Final SCMPE Old Question Papers to score the qualifying marks in the exam.

Part-A: Strategic Cost Management and Decision Making

Part-B: Performance Evaluation and Control

Part-C: Case Study

CA Final SCMPE Syllabus

CA Final Strategic Cost Management and Performance Evaluation New Syllabus is provided here. Get the subtopics involved in the SCMPE subject.

CA Final Strategic Cost Management and Performance Evaluation Syllabus

Paper 5: Strategic Cost Management and Performance Evaluation
(One Paper – Three hours – 100 Marks)

Objective:
(a) To apply various cost management techniques for planning and controlling performance in order to set, monitor and control strategic objectives.
(b) To develop skills of analysis, synthesis, and evaluation in cost management to address challenges and issues which might affect or influence the management of performance within organisations.

Part A: Strategic Cost Management and Decision Making

Sub Part I: Strategic Cost Management
1. Introduction to Strategic Cost Management
(i) Concept of Strategic Cost Management (ii) Limitations of Traditional Cost Management (iii) Traditional vs. Strategic Cost Management.

2. Modern Business Environment
(i) Introduction/Characteristics of the Modern Business Environment (ii) Cost of Quality, Total Quality Management, Business Excellence Model (iii) Throughput Accounting and Theory of Constraints (iv) Supply Chain Management (SCM) (v) Gain Sharing Arrangements (vi) Outsourcing.

3. Lean System and Innovation
(i) Introduction to Lean System (a) Just-in-Time (JIT) (b) Kaizen Costing (c) 5 Ss (d) Total Productive Maintenance (TPM) (e) Cellular Manufacturing/One-Piece Flow Production Systems (f) Six Sigma (SS).
(ii) Introduction to Process Innovation and Business Process Re-engineering (BPR).

4. Cost Management Techniques
(i) Cost Control/Waste Control, Cost Reduction (ii) Target Costing (iii) Value Analysis/Value Engineering (iv) Pareto Analysis (v) Life Cycle Costing (vi) Environmental Management Accounting.

5. Cost Management for Specific Sectors
(i) Agricultural Sector (ii) Information Technology Sector (iii) Power Sector.

Sub Part II: Strategic Decision Making
1. Decision Making
(i) Decision Making using CVP Analysis (ii) Decision Making using Relevant Cost Concepts (iii) Decision Making using Activity Based Costing (iv) Ethical and Non-Financial Considerations Relevant to Decision Making.

2. Pricing Strategies/Decisions
(i) Theory & Principles of Product Pricing (ii) Pricing – New Product, Finished Products & Pricing of Services (iii) Sensitivity Analysis in Pricing Decisions (iv) Pricing Decision under Special Circumstances (v) Pricing Strategies.

Part B: Performance Evaluation and Control

Sub Part I: Performance Evaluation and Reporting
1. Performance Measurement and Evaluation
(i) Responsibility Accounting (ii) 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, and The Building Block Model; Divisional Performance Measures; Benchmarking Schemes (iii) Performance Measurement in the Not-for-Profit Sector (iv) Preparation of Performance Reports.

2. Divisional Transfer Pricing
(i) Meaning, Purpose, and Principles of Transfer Pricing (ii) Methods of Transfer Pricing (iii) The Behavioural Consequences arising from Divisional Structures (iv) International Transfer Pricing.

3. Strategic Analysis of Operating Income
(i) Operating Profit Analysis (ii) Advanced Activity Based Costing, Activity Based Management (ABM), Activity Based Budgeting (ABB).

Sub Part II: Managerial Control
1. Budgetary Control
(i) The Concept of Feedback and Feed Forward Control (ii) Behavioural Aspects of Budgeting – Imposed Style, Participative Budget (iii) Behavioural Aspects of Budgetary Control (iv) Beyond Budgeting.

2. Standard Costing
(i) Analysis of Advanced Variances (ii) Integration of Standard Costing with Marginal Cost Accounting (iii) Reconciliation of Profit (iv) Variance Investigation Techniques, Interpretation of Variances, Possible Interdependence Between Variances and Reporting (v) Behavioural Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment).

Part C: Case Study

1. Case Study (covering Course Concepts)

General Note: Applications of the following Quantitative Techniques are required to be studied for linkage to the course concept: (a) Linear Programming (b) Learning Curve/Experience Curve.

Importance of CA Final Strategic Cost Management and Performance Evaluation Study Material Notes

Have a look at the features of CA Final Study Material for SCMPE.

All the answers for CA Final SCMPE Important Questions are easy to understand.
Detailed topic-wise CA Final Important Questions and Answers are provided as per the new syllabus.
These solutions are perfect for writing in the exam.
People can easily find the latest Strategic Cost Management and Performance Evaluation Study Notes topics here.

FAQs on CA Final SCMPE Study Material PDF

1. How to order study material from ICAI for CA final?

Steps to download ICAI CA Final study material from the official website.

Visit the official portal of ICAI.
Select your course, choose your subject and download the study notes.

2. What is the weightage of standard costing in the CA final?

The weightage of standard costing in the CA Final Exam is 20%.

3. How to study SCMPE CA Final?

To study and qualify in the CA Final SCMPE exam, you have to follow the proper CA Final Strategic Cost Management and Performance Evaluation SCMPE Study Material New Syllabus. Grab the latest syllabus, and note the important concepts. Prepare those high-weightage topics and prepare for the examination.

Final Outcomes

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