IMPORTANT THEORY QUESTIONS - AMA - CA Final 2013

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IMPORTANT THEORY QUESTIONS

ADVANCED MANAGEMENT ACCOUNTING

FOR CA Final – Nov. 2013 EXAM

 

1. Distinguish
between:

·       Value engineering and Value analysis

·       Partial plan and single plan

·       Traditional management accounting
and  value chain analysis

·       Traditional absorption costing and ABC

·       Value added & non-value added
activities

·       Monopolistic competition vs. oligopoly

·       Going rate pricing and sealed bid
pricing

·       Skimming pricing and penetration pricing

·       Dual rate and two part transfer pricing

2. Short notes on:

·       Six sigma

·       Continuous process improvement.

·       Dual plan

·       Curvilinear CVP analysis

·       Throughput accounting

·       Committed Cost

·       Cost plus pricing

·       Business process re-engineering

·       Price discrimination

·       Peak load pricing

·       Six C's and 4P's are of TQM

·       Continuous process improvement

 

3. Discuss disposal of
variances in standard costing

4. Three core concepts of
TQM

5.
Discuss the non-cost factors to be considered for deciding in favour of shut
down

6.
Discuss the assumptions to be considered under CVP.

7.
Identify the circumstances it may be justifiable to sell at a price bellow
marginal cost

8.
Discuss the limitations of using the marginal costing technique

9.
Identify the Non-cost factors to be identified in making make/buy decision.

10.
Briefly explain the advantages of Zero based budget.

11.
Discuss the objectives of transfer pricing system and various methods of
Transfer pricing.

12.
Brief on how the Transfer pricing conflicts can be resolved effectively?

13.
Disadvantages of treating divisions as profit centres

14.
List down the important features of target costing system

15.
Highlight the points to be borne in mind before implementing a target costing
system.

16.
What is the significance and features of product life cycle costing.

17.
Briefly explain objectives & pre-requisite of uniform costing

18.
Pre-requisites of installing inter-firm comparison system

19.
Identify the Steps involved in value chain analysis approach for assessing
competitive advantages.

20. List down method of costing to be
adopted in service sector

21. Identify the conditions to be
satisfied for a cost to be classified as relevant cost.

22. Area in which applications of
incremental cost techniques in making managerial decisions

23. Identify the need for ABC costing.

24. Discuss various types of activities.

25. Identify the areas where ABC can be
used as a decision making.

26. Discuss various types of Competitive
pricing

27. List down the conditions to be
satisfied for price discrimination

28. Identify the pricing practices where
non-cost reasons are important in setting prices.

29. Define Pareto analysis and its area
of application.

30. Brief on stages in the
implementation of TQM.

31. How effective is JIT in elimination
of wastage of resources.

32. What do you mean by back flushing in
a JIT system?

33. List down the
objective of Material requirement planning

34. List down the minimum
data requirements to operate MRP system.

35. List down the goals and performance measures for each perspective of
balance scorecard.

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