Su Bba Syllabus - 2019 - Sem III To Vi
Su Bba Syllabus - 2019 - Sem III To Vi
Su Bba Syllabus - 2019 - Sem III To Vi
RAJKOT
(Accredited Grade A by NAAC)
Effective From
JUNE - 2020
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BBA Semester – III (Effective from June- 2020)
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BBA Semester -V (Effective from June- 2021)
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BBA SEMESTER – III (Effective from June- 2020)
COURSE OBJECTIVES
• To develop students soft skills
• To hone students communication and corporate skills
• To equip the students with skills and competence which will assist them in their career
COURSE CONTENT
TEXT: ‘English and Soft Skills' – By S P Dhanavel, Publication: - Orient Marks
Unit - 1 Black Swan ISBN: - 978-81-250-3980-8
Appendix I
REFERENCES
• ‘English and Soft Skills' – By S P Dhanavel, Publication: - Orient Black Swan ISBN: - 978-81-
250-3980-8 (Unit 1 to 5 from the text)
• Business Communication – Pal and Suri, Sultan Chand & Sons, Delhi
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Question No. Details Options Marks
1 Textual Questions (40marks)
Q. 1 Answer the following in short. (5/7) 5/7 10
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MANAGERIAL ECONOMICS
COURSE OBJECTIVES
• To provide basic knowledge basic principles, concepts and tools of managerial economics.
• To make enable students for understanding application/working of managerial economic theories,
concepts and tools in real market conditions.
• To develop/enhance ability of student to take accurate decisions on basis of knowledge of
principles, concepts and tools of economics.
COURSE CONTENT
Unit - 1 Introduction to Managerial Economics & Demand Forecasting
Managerial Economics: Meaning, Definition, Nature & Scope of Managerial
Economics
Demand Forecasting: Meaning, Objectives, Factors affecting it, Methods-Survey and
Statistical Methods
Unit – 2 Production Analysis
Meaning of Production, Production function, Law of Variable Proportion, ISO-Quant
Curve, Iso-Cost Curve, Optimum Input Output Combination, Economies &
Diseconomies of Scale
Unit - 3 Cost Analysis
Concept of Cost of production, Concepts of Cost Accounting and Economic Cost,
Variable and Fixed Cost, Opportunity Cost, Incremental and Sunk Cost, Marginal Cost,
Relationship between Cost and Rate of Output in Short Run and Long Run.
Unit – 4 Equilibrium of Firm
Equilibrium of firm under Perfect Competition, Monopoly, Oligopoly (Kinked Demand
Curve) and monopolistic competition
REFERENCES
• Managerial Economics – P. L. Mehta, Sultan Chand & Sons
• Managerial Economics, Varshney and Maheshwari- Sultan Chand & Sons,
• Managerial Economics : DM Mithani- Himalaya Publishing House
• Managerial Economics – Joel Dean
• Managerial Economics – An analysis and Cases – Hynes Mate & Paul.
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BUSINESS STATISTICS
COURSE OBJECTIVES
COURSE CONTENT
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REFERENCES
• Fundamental of Mathematics and Statistics by V.K. Kapoor and S.C. Gupta – Sultan & Chand
• Fundamentals of Statistics by S. P. Gupta - Sultan & Chand
• Elements of Statistics by Elhance
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PRINCIPLES OF MARKETING
COURSE OBJECTIVES
The objective of this course is to help the students understand the fundamental concepts and principles
of Marketing and Marketing Management. The course will be useful to real understand basic marketing
decisions, marketing practices and marketing environment. The topics in the course should be discussed
in relations to real marketing practices within and outside India.
COURSE CONTENT
REFERENCES
• R. B. Rudani, Basics of Marketing Management, S. Chand & Company, New Delhi, 2015
• Philip Kotler, Kevin Lane Keller, Abraham Koshy, and MithileshwarJha, Marketing
Management, 14th edition, Person education, New Delhi, 2012
• S.A. Sherlekar, Marketing Management, Himalaya Publishing House, Mumbai, India, 2009
• V. S. Ramaswamy and S. Namakumari, Marketing Management, Global Perspective Indian
Context, 4th Edition, Macmillan Publishers India Ltd, New Delhi, 2010
• John Quelch, and Kasturi Rangan, Marketing Management: Text and Cases, Tata McGraw-Hill,
New Delhi, 2005
• Internet Sources
• R. Shrinivasan, Case studies in Marketing, The Indian Context, PHI Learning, Private Limited,
New Delhi, 2012
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HUMAN RESOURCE MANAGEMENT
COURSE OBJECTIVES
COURSE CONTENT
REFERENCES
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FINANCIAL MANAGEMENT
COURSE OBJECTIVES
The objective of this course is to help the students understand the fundamental concepts and Finance &
Financial Management.
COURSE CONTENT
Meaning, Definitions and Nature, Functions/ Scope (Traditional Vs. Modern Approach),
Objectives of Financial Management- Profit Maximization and Wealth Maximization, Time
Value of Money: Concept; Compound Value and Present Value
Unit – 2 Sources of Finance
Sources of Finance: Equity Shares, Preference Shares, Debenture, Term Loans, Retained
earnings. Bridge finance, Venture Capital Financing – Lease Finance
Unit – 3 Capital Structure and Leverage
Concept of financial structure and capital structure, types/patterns, ideal capital structure,
determinants of capital structure
Under capitalization and over capitalization: Meaning, symptoms, causes, effects and
remedies
Leverage: Concept of leverage, Operating Leverage, Financial Leverage (Simples problems
should be asked)
Unit -4 Cost of Capital
Meaning and concepts, Measurement of cost of capital – cost of debt, cost of preference
shares, cost of equity shares, cost of retained earnings, overall cost of capital (WACC)
REFERENCES
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CORPORATE ACCOUNTING & PRACTICES
COURSE OBJECTIVES
To develop conceptual understanding regarding corporate accounting system and to prepare financial
statements with reference to Laws applicable in this respect.
COURSE CONTENT
Marks: 80 % Examples and 20 % Theory.
Unit - 1 Amalgamation of Companies
• Introduction, Meaning and Concepts
• Accounting Treatment as per Indian Companies Act, 2013 and Indian Accounting Standard
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• Journal Entries and Ledger accounts with Balance Sheet (Vertical Form) after Amalgamation.
• Practical Questions to be asked of basic level only. (Excluding Inter Company Transactions)
REFERENCES
• Financial Accounting - P.C.Tulsian, Tata McGraw Hill, Delhi
• Advanced Accounts - M.C.Shukla& - T.S. Grewal, S.Chand& Co., Delhi
• Advanced Accounting - S.N.Maheshwari, Sultan Chand & Sons, Delhi
• Advanced Accounting - R.L.Gupta & - M.Radhaswamy, Sultan Chand & Sons, Delhi
• Advanced Accounting - Ashok Sehgal & - Deepak Sehgal, Tata McGraw Hill, Delhi
• Modern Accounting – Hanif Mukherjee, Tata McGraw Hill, Delhi
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BBA SEMESTER - IV(Effective from October- 2020)
COURSE OBJECTIVES
This course provides students with a solid introduction to the entrepreneurial process of creating new
businesses, role of Creativity and innovation in Entrepreneurial start-ups ,manage family-owned
companies ,context of social innovation and social Entrepreneurship and issues and practices of financing
entrepreneurial businesses.
COURSE CONTENT
REFERENCES
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• Fundamentals of Entrepreneurship and Small Business Management, by Vasant Desai,
Himalaya Publishing House.
• Entrepreneurship Development, Tata McGraw Hill Publishing Company Ltd.
• Entrepreneurial Development by Dr. S.S. Khanka, S. Chand, New Delhi
• Entrepreneurship and small business: Burns P. . New Jersey: Palgrave.
• Entrepreneurship: Hisrich R and Peters M. New Delhi: Tata McGraw Hill.
• Entrepreneurship new venture creation: Hilt D H,. New Delhi: Prentice Hall of India.
• Manuel G Velasquez : Business ethics- concepts and cases Pearson.
• A.C. Fernando: Business Ethics Pearson Education.
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ECONOMICS FOR BUSINESS DECISION
COURSE OBJECTIVES
• To provide basic knowledge basic principles, concepts and tools of managerial economics.
• To make enable students for understanding application/working of managerial economic
theories, concepts and tools in real market conditions.
• To develop/enhance ability of student to take accurate decisions on basis of knowledge of
principles, concepts and tools of economics.
COURSE CONTENT
Unit - 1 Introduction to Competition and Breakeven Analysis
Competition Analysis: Price Competition & Non Price Competition, Predatory and
Discriminatory Competition, Fair and Unfair Competition, Effective Competition
Breakeven Analysis: Introduction to Breakeven Analysis, Breakeven Point, Breakeven
Chart, Assumption and Uses
Unit – 2 Pricing Policies
Importance, Objectives, Factors affecting it, Methods and Strategies of Pricing-Cost plus
pricing, Going rate pricing, Skimming and Penetration pricing, Rate of return pricing,
Multi Stage pricing and Peak load pricing
Unit - 3 Price Differentiation
Meaning of Price Differentiation, When it becomes beneficial? Types of Differentiation-
Distributor’s Discounts, Quantitative discounts-Postage stamp pricing, Dual Pricing
Unit – 4 Capital Budgeting
Meaning of Capital Budgeting, Nature of Capital Budgeting (demand for capital, supply of
capital and capital rationing), methods of capital budgeting-
• Payback method
• Net present value method
• Average rate of return method
• Internal rate of return method
REFERENCES
• Managerial Economics : P. L. Mehta, Sultan Chand & Sons
• Managerial Economics: Varshney and Maheshwari, Sultan Chand & Sons,
• Managerial Economics : DM Mithani-Himalaya Publishing House
• Managerial Economics – Joel Dean
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STATISTICS FOR BUSINESS DECISION MAKING
COURSE OBJECTIVES
• To clear the Fundamental of Statistics
• Improve Logical Abilities
• To develop Research Aptitude
COURSE CONTENT
Unit - 1 Business Forecasting Marks No. of lecture
· Introduction 20 12
· Methods for forecasting
1. Moving Average Method
2. Least Square method
- Linear Equation
- Second degree parabola
3. Exponential Smoothing Method
· Examples
UNIT 2 Statistical Quality Control 20 12
· Introduction
· Advantages of SQC
· Causes of Variations in Quality Control
· Types of Variations
· Control Charts
- Variable Charts ( Mean and Range )
- Attribute Charts (p, np and C)
· Examples
UNIT 3 Statistical Decision Theory 15 11
· Introduction, meaning and scope
· Essential steps for Decision making
· Components of decision theory
· Decision Making without probabilities
- Maximax , Minimax, Hurwicz, Laplace, Maximin Regret
Criterions
· Decision Making with probability
- EMV, EOL, EVPI
· Examples
UNIT 4 Sampling and Estimation (Only Theory) 15 10
· Introduction
· Basic statistical law
· Methods of Sampling
· Advantages of Sampling
· Sampling distribution
· Central Limit Theorem
· Theory of Estimation
1. Types of Estimates
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2. Properties of Good Estimator
· Standard Error of Mean
· Estimation of the Population Mean
· Standard Error of Population Proportion
· Sample Size
REFERENCES
• Fundamental of Mathematics and Statistics by V.K. Kapoor and S.C. Gupta – Sultan & Chand
• Fundamentals of Statistics by S. P. Gupta - Sultan & Chand
• Elements of Statistics by Elhance
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MARKETING MANAGEMENT
COURSE OBJECTIVES
The course contains some important areas of modern marketing management theory and practices. The
objective of this course is to help the students understand and assimilate actual marketing practices and
marketing environment. The topics in the course should be discussed in relations to real marketing
practices within and outside India
COURSE CONTENT
Unit - 1 Product Decision
Product – concept, importance and types of Products.
Product Mix – concept of product line, product width, product depth, product item and
consistency. New Product development – Concept, Process, Need, reasons for failure.
Product Life cycle – concept, stages with strategies, factors affecting, Importance.
Consumer Adoption Process – concept, stages and managerial Implications.
REFERENCES
• R. B. Rudani, Basics of Marketing Management, S. Chand & Company, New Delhi, 2015
• Philip Kotler, Kevin Lane Keller, Abraham Koshy, and Mithileshwar Jha, Marketing
Management, 14th edition, Person education, New Delhi, 2012
• S.A. Sherlekar, Marketing Management, Himalaya Publishing House, Mumbai, India, 2009
• John Quelch, and Kasturi Rangan, Marketing Management: Text and Cases, Tata McGraw-Hill,
New Delhi, 2005
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ORGANISATIONAL BEHAVIOUR
COURSE OBJECTIVES
Organisational Behaviour (OB) is an integration and application of Behaviour sciences to work situations.
Management students are expected to have basic knowledge of Organisational Behaviour (OB). The
syllabus of this subject is designed to provide valuable inputs for understanding, reasoning, predicting,
molding, and controlling human Behaviour. Various topics and theories have been incorporated to
relate the subject to real-world problems and issues.
COURSE CONTENT
Unit - 1 Introduction To Organisational Behaviour
Concept and definitions; salient Features, brief idea of contributing disciplines; Significance
of OB; Limitations of OB, Relation between OB and Management, Concept and Components
of International OB, Positive Organisational Behaviour – concept, characteristics and
significance
Unit – 2 Understanding Individual Behaviour
Concept of individual behaviour; Dynamics (Forces/Components) of Individual Behaviour;
Perception: Concept and Characteristics, Perceptual Process, Concept and Factors of
Perceptual Selectivity; Learning: Concept and Characteristics, Principles, Brief Idea of
Components of Learning Process; Personality: Concept and Characteristics, Factors, Types
of Personality
Unit - 3 Dynamics of Groups and Teams
Concept of Group Dynamics and Factors; Concept and Characteristics of Group; Needs for
Group Formation; Group Formation Process in Brief; Difference between Formal Group and
Informal Group; Concept and Characteristics of Team; Popular Forms of Team; Making
Teams Effective
Unit – 4 Basic Leadership and Motivation Theories
Motivation Theories: Theory X and Theory Y, Adam’s Equity Theory; Leadership
Theories: Life cycle theory of leadership, Fielders’ Contingency Theory; Managerial Grid;
Concept of and Characteristics of Transformational Leadership and Charismatic Leadership
REFERENCES
• Ramesh B. Rudani, Management and Organizational Behaviour, Tata McGraw-Hill Education
Private Limited, New Delhi, India.
• Stephen P. Robbins, Timothy A. Judge, and Neharika Vohra, Organizational Behaviour, Pearson,
New Delhi, India.
• John W Newstrom Organisational Behaviour, Tata McGraw-Hill Education Private Limited,
New Delhi, India.
• Fred E. Luthans, Organisational Behaviour, McGraw-Hill, New York, International Edition,
2005.
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CORPORATE FINANCE
COURSE OBJECTIVES
To provide insight to understand the concepts and theories and to develop skills for practical
application of financial data to make better financial decision.
COURSE CONTENT
Unit - 1 Long Term Investment Decisions
Meaning and concepts of working capital, Need for working capital (including operating
cycle concept), Factors determining working capital, A brief idea on Inventory
Management, Cash Management and Inventory Management (only concept and objectives/
significance)
Unit – 3 Inventory, Cash and Receivables Management
Inventory Management: Concept, significance and techniques of inventory management,
Receivables Management: Concept, significance and elements of receivables management.
Cash management: Concept, significance, Cash budget (Simple problems should be asked
excluding Cash Budget)
Unit – 4 Dividend Decision
REFERENCES
• Financial Management: I Am Pandey, Vikas Publishing House, New Delhi
• Essentials of Financial Management: George E Picha, Haper & Row
• Financial Management and Policy: James Van Horne, Prentice Hall of India
• Financial Management: S N Maheshwari, Sultan Chand & Sons, New Delhi
• Financial Management: Khan & Jain, Tata McGraw Hill Publishing Co.
• Financial Management: Ravi Kishor, Taxmann’s Allied Services Pvt. Ltd.
• Fundamentals of Financial Management: Prasanna Chandra, Tata McGraw Hills
• Financial Management: Pratapsinh Chauhan, Shanti Prakashan, Ahmedabad
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PRACTICAL STUDIES
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1) Product Selection - Industrial Extension Beauro, A’bad.Small Industry Service Institute (
SISI ) A’bad, Rajkot. Gujarat Industrial and Technical Consultancy Organisation
Ltd.(GITCO), DIC, CED, Poly Techno. Transfer Centre (PTC), A’bad
3) Marketing - GITCO, National Small Industry Corporation (NSIC), Gujarat Small Industries
Corporation ( GSIC ) A’bad, Rajkot. Small Industry Service Institute ( SISI ) Gujarat
Export Corporation.
4 ) Training -C.E.D., Dimond Jubilee Institute, Baroda, S.I.S.I. , P.T.C. for engineering
products. D .I.C. for small and cottage industry, Hosiery Training Centre, A’bad
and Khadi Gramodyog Board.
5) Raw Materials – Gujarat Small Industries Corporation and Small Industry Service
Insti.(SISI).
2. PRODUCTION DEPARTMENT
• INTRODUCTION.
• MACHINERIES
Quotations for machineries and construction purposes (At least from 3 parties)
• RAW MATERIALS.
Types of raw materials required in production, Sources with name of suppliers.
• PRODUCTION PROCESS
Details of every step, material consumption, electricity consumption.
• PLANT LAYOUT.
• PRODUCTION CAPACITY
Installed -100% , Utilized----
3. MARKETING DEPARTMENT
• INTRODUCTION.
• MARKTING PLANNING.
• PRODUCT STRATEGIES.
Product mix and market testing
• PRICING STRATEGIES.
Specific Pricing method, specific factors consideration, price calculation.
• DISTRIBUTION STRATEGIES.
Channel of distribution, (Role and profit margin of middlemen)
• PROMOTION STRAGEGIES.
With respect to Advertising / personal selling /sales promotion and publicity.
4. FINANCE DEPARTMENT
• INTRODUCTION.
• FIXED CAPITAL COST OF A PROJECT.
• TOTAL COST OF A PROJECT
• WORKING CAPITAL REQUIREMENTS.
• FINANCIAL ARRANGEMENT.-
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Sources of Finance / Financial Arrangement, Means of Finance
• PROFITABILITY OF A PROJECT.
• RENT – TAXES – INSURANCE.
• INTEREST, DEPRECIATION AND ADMINISTRATIVE EXPENSES
• TRADING ACCOUNT, PROFIT AND LOSS ANALYSIS AND BALANCE SHEET.
• B.E.P. STATEMENT.
6. PROJECT SUMMARY
7. PROJECT ADVANCEMENT AND FUTURE PROSPECTS
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BBA SEMESTER - V(Effective from June- 2021)
BUSINESS ENVIRONMENT
COURSE OBJECTIVES
• To provide basic knowledge basic components of business Environment.
• To develop/enhance ability of student to know impacts of components of business Environment on
operations of companies.
• To make enable students to know/measure possible impacts of changes in components of business
Environment on functions of business organization.
• To develop ability of students to forecast/indicate possible impacts of change in economic policies and
laws on operations of companies,
COURSE CONTENT
Unit - 1 Introduction to Business Environment
Definition of business environment, Internal and External Environment (Micro & Macro
Environment, Economic & Non Economic Environment)
Unit – 2 LPG
Concepts of Liberalization, Privatization and Globalization, Meanings of Globalization &
Privatization, their impacts on Indian Economy
Unit - 3 Public Finance
Fiscal Policy-Objectives and tools, Public Debt, Public Revenue and Public Expenditure,
Central Budget
Unit – 4 International Institutions
History, Objectives, Structure, Functions, Achievement and failures of World Bank,
International Monetary Fund, World Trade organization and European Union
REFERENCES
• Business Environment: Francis Cheru nilam - Himalaya Publishing house
• Essentials of Business Environment: K. Aswathapa- Himalaya Publishing house
• Indian economy: VK Puri& SK Misra - Himalaya publication house
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BUSINESS LAW
COURSE OBJECTIVES
To impart preliminary knowledge in respect of Laws to be followed while carrying the business.
COURSE CONTENT
Unit - 1 Introduction to law and legal system.
• Introduction to law, Object of law, Need for the knowledge of law, sources Mercantile law.
• Preamble to the constitution of India (with explanation of all the terms used in the preamble)
• Fundamental Rights, Fundamental Duties (Briefly).
• Hierarchy of the judiciary and the courts in India.
Unit – 2 Contract Law - I
• Free consent: consent and free consent, (brief description of Coercion, Undue influence,
Misrepresentation, Frauds and Mistake)
• Legality of Object: When consideration or object is unlawful. Unlawful and illegal
agreements.
• Void agreements: List of void agreements, uncertain agreements, wagering agreements.
• Contingent contracts: meaning and rules of contingent contracts.
• Performance of contracts: Meaning and requisites of a valid tender, who must perform a
contract.
• Discharge of contracts: Discharge by performance, Discharge by agreement or consent,
Discharge by impossibility, Discharge by lapse of time, Discharge by operation of law,
Discharge by breach of contract.
• Remedies for breach of contracts: Rescission of the contract, Suit for damages (very brief
description of different types of damages), Suit upon quantum meruit, Suit for specific
performance, Suit for injunction.
Unit – 4 Special Contracts – I & II
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• Definition of Agent and Principal, Essentials of relationship of Agency, Rules of Agency.
• Creation of Agency: by Express Agreement, by Implied Agreement, by Ratification (Excluding
Requisites of Ratification) and by Operation of Law.
• Classification of Agents.
• Rights and Duties of Agents.
• Rights and Duties of Principal.
• Termination of Agency
REFERENCES
• Elements of Mercantile Law, N. D. Kapoor, Sultan Chand & Sons, New Deli
• Indian Contract Act, Sale of Goods Act and Partnership Act; Desai TR : SC Sarkar & Sons
• Mercantile Law, S.S. Gulshan :,Excel Books
• Legal Aspect of Business, Pathak:,TMH
• The Negotiable Instruments Act; Khergamwala JS : NM Tripathi
• The Principles of Merchantile Law, Singh Avtar , Eastern Book Company
• Business Regulatory Framework, Maheshwari & Maheshwari:, Himalaya Publishing
• Business Law , Kapoor ND : Sultan Chand & Sons
• The Constitution of India: Bare Act with short notes for students
A. R. Khan, Publisher: Access Publishing.
• Indian Judicial System
Mathew, P.D. & P.M. Bakshi, Publisher: New Delhi: ISI, 2002
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PRODUCTION AND OPERATION MANAGEMENT
COURSE OBJECTIVES
To understand the production and operation function and familiarize students with the technique for planning and
control.
COURSE CONTENT
Unit - 1 Introduction to Production and Operations Management
Concept and Definition of Production Management and Operations Management, Objectives of
Operations management, decision areas in operations management, recent trends in operations
management, difference between manufacturing and service operations.
Unit – 2 Process Selection
An overview of major process decisions, A detailed study of the, advantages and limitations of job
shop process, batch process, assembly process, continuous process characteristics and project process.
Unit - 3 Aggregate Planning and Maintenance Management
Concept of aggregate plan, Importance of Aggregate plan, Approach to aggregate planning, Concept
of Capacity Planning and CRP (Capacity Requirement Planning), Maintenance Management –
Concept, Importance, Types of Plant Maintenance.
Unit – 4 Facility Location and Facility Layout
Introduction to Facility Location, steps in location selection and factors affecting- selection
of region, community and site selection.
Introduction to Facility Layout, factors affecting facility layout, objectives of a good layout, types of
layout ( product, process, combined , cellular , static layout)
REFERENCES
• Production and Operation Management, S.A.Chunawalla and D.R. Patel, Himalaya Publishing House,
Mumbai
• Production and operation Management K. Aswathappa and K. Shridhara Bhatt ,Himalaya Publishing
House, Mumbai
• Operations Management, Mahadevan B, Pearson Education, New Delhi,2008
• Operations Management, Russel & Taylor, Pearson Education, New Delhi,2008
• Operations Management, Chase, Jabocs and Acquiliano, Tata McGraw Hill,
• Operations Management, Krajawski & Ritzman, , Pearson Education, New Delhi, 2003
• Production and Operations Management, Bedi Kanishka, OXFORD University Press
• Production and Operation Management, Bhatt K.S, Himalaya Publishing House,
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DIRECT TAXES
COURSE OBJECTIVES
To develop conceptual understanding regarding Direct Tax Laws and to Prepare Returns and make them
introduced with assessment procedure.
COURSE CONTENT
Marks: 80 % Marks for Practical Problems and 20 % Marks for theory questions.
Unit – 1 Introduction, Definition and Residential Status of an Assessee
• Introduction: Introduction of Direct Taxes and Methods of Taxes
• Definitions: Person, Income, Assessee, Previous Year, Assessment Year, Gross Total Income,
Total Income, Agricultural Income. Heads of Income
• Residential status and Incidence of Tax
Unit – 2 • Income from Salary (Section : 80C)
Unit - 3 • Income from House Property (Sec. 22 to 25 only)
Unit – 4 • Income from Business/Profession
NOTE:
• The Syllabus is restricted to study of specified section only.
• The Law In force on 1st April immediately preceding the commencement of Academic year will be
applicable for ensuing Examinations.
• Study of rules is not implied for unless and until specifically mentioned.
REFERENCES
• Students guide to income tax- Vinod Singhania, Taxman Publication
• Systematic approach to income tax- Girish Ahuja & Gupta, Bharat Law Publication
• Income Tax: T M Manoahan
• Direct Tax ready reckoner, N. V. Mehta, Kuber Publication
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COST & MANAGEMENT ACCOUNTING
COURSE OBJECTIVES
To Impart the Knowledge of Basic cost concepts, element of cost & Preparation of Cost Sheet and to provide basic
knowledge of important Methods & Techniques of costing.
COURSE CONTENT
Marks: 80 % Practical Examples, 20 % Theory.
Unit - 1 Process Costing
• Introduction, meaning and Concepts
• Practical questions of Normal Wastage, Abnormal Wastage/Gain
• Practical questions excluding inter process profit and incomplete units.
Unit – 2 Budgetary Control
Meaning and significance of budget and budgetary control, Types of Budget, budget centers;
Procedure of budgetary control system, preparation of cash budget and flexible budget only.
Unit – 3 Standard Costing
Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications;
Computation of Material and Labor Variances only.
Unit – 4 Activity Based Budgeting
REFERENCES
• Cost Accounting Principles and Practice: M N Arora, Vikas Publishing
• Cost Accounting: S P Jain and K L Narang, Kalyani, New Delhi
• Cost Accounting by S.N. Maheshwari, Sultan Chand, Delhi
• Cost Accounting Principles and Practice: M N Arora, Vikas Publishing
• Cost Accounting: S P Jain and K L Narang, Kalyani, New Delhi
• Practical Costing: P C Tulsian, Vikas Publishing
• Cost Accounting: Theory & Practice: Bhabatosh Banerjee, Prentice Hall of India Ltd., New Delhi
• Strategic Cost Management: Jawahar Lal, Himalaya Publishing House, Mumbai
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ADVANCED MARKETING MANAGEMENT
COURSE OBJECTIVES
Marketing theories and practices across the globe are drastically changing. Course contents of the course
‘Advanced Marketing Management’ contains some advanced and varied areas, topics and concepts to help
students assimilate modern marketing theory and practices across the globe. The paper will help the student to
develop necessary marketing knowledge and skills that will be instrumental in their career.
COURSE CONTENT
Unit - 1 Marketing Research
Definition, objectives and Importance, process.
Data sources (Primary and Secondary), Research Approaches (Survey, Observation, Panel,
Experimental), Research Design(Exploratory, Descriptive, causal), Research Instrument -
Questionnaire (Meaning, process and types of questions), Sampling ( Sampling Unit,
sample size and Sampling Procedure), contact methods (Interview, Telephonic, Mail,
Online). Research Report (concept, qualities and format), Limitations of marketing research.
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INVESTMENT BANKING AND FINANCIAL SERVICES
COURSE OBJECTIVES
The objective of this paper is to know the different aspects of Investment banking, mergers and acquisition and
the detailed SEBI guidelines on issue management.
COURSE CONTENT
Unit - 1 Introduction
Indian Financial System – an overview,
Investment Banking – concept, functions and duties & responsibilities, SEBI guidelines for
investment/merchant banker, Recent developments and challenges for merchant banker
Public Issue – Concept & procedure, Promoter’s Contribution, Book-Building and Issue
Pricing, Green Shoe Option ,Right Issue, Private Placement ,Post Issue Work and Obligations
Intermediaries to Issue – Brokers, Sub-brokers and Underwriters
Unit - 3 Leasing and Hire Purchase
• Concepts of leasing, types of leasing – financial & operating lease, direct lease and sales &
lease back, advantages and limitations of leasing, Lease rental determination; Finance lease
evaluation problems (only from Lessee’s angle),
• Hire Purchase interest &Installment, difference between Hire Purchase & Leasing, Choice
criteria between Leasing and Hire Purchase,
Unit – 4 Venture Capital and Credit Rating
REFERENCES
• M.Y.Khan: Financial Services, Tata McGraw –Hill.
• Machiraju: Indian Financial System, Vikas Publishing House.
• J.C.Verma: A Manual of Merchant Banking, Bharath Publishing House.
• K.Sriram: Hand Book of Leasing, Hire Purchase & Factoring, ICFAI, Hyderabad.
• Ennew.C.Trevor Watkins & Mike Wright: Marketing of Financial Services, Heinemann Professional
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MANAGEMENT OF INDUSTRIAL RELATIONS
COURSE OBJECTIVES
• To acquaint students with concepts of Industrial Relations
• To introduce the concept of Industrial Disputes and the legal procedures for their settlement
• To provide a brief knowledge about the role of trade unions in the Industrial Relations system
COURSE CONTENT
Unit - 1 Basic framework of Industrial relations:
Concept of Industrial relations characteristics, objectives , significance and factors affecting
industrial relations, parties in industrial relations- workers employers and government, trade
unions, approaches to industrial relations, globalization and industrial relation, Suggestions to
improve Industrial Relations in India
Unit – 2 Industrial Disputes in India
Concept, Functions of Trade Unions, Types of Trade Unions, Problems of Trade Unions in India.
Collective Bargaining –Concept, Principles– Forms of Collective Bargaining, Negotiation - Effective
negotiation, Current trends, issues and practices in Negotiation in Indian Industries.
REFERENCES
• Arun Monappa, Industrial Relations, Tata McGraw-Hill
• C. B. Mamoria, Satish Mamoria& S. V. Gankar, Dynamics of Industrial Relations.
• C. S. Venkata Ratnam, Industrial Relations, Oxford
• G. A. Armstrong: Industrial Relations-An Introduction, George G. Harrap & Co. Ltd., London.
• P. C. Tripathy: Personnel Management and Industrial Relations, Sultan Chand & Sons, New Delhi.
• P.R.N. Sinha,Indu Bala Sinha and Seema Priyadar shaniShekhar: Industrial Relations, Trade Unions and
Labour Legislations, Pearson
• Ratna Sen, Industrial Relations in India: Shifting Paradigm, Macmillan
• S. C. Srivastava: Industrial Relations and Labour Laws, Vikas Publishing House, New Delhi
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FUNDAMENTALS OF OPERATIONS RESEARCH
COURSE OBJECTIVES
The objective of this paper is to familiarize the students with basic techniques of operations research.
COURSE CONTENT
Unit - 1 Introduction of Operations Research
· Nature of Operations Research
· Characteristic of Operations Research
· Methodology of Operations Research
· Models of Operations Research
· Applications of Operations Research
Unit – 2 Linear Programming -1
· Meaning and uses of L.P.
· Various terms which are used in L.P.
· Mathematical Formulation of the L.P.
· Assumptions and Limitations of L.P.
· Optimum solution of L.P. by Graphical Method
· Typical Examples.
Unit - 3 Linear Programming -2
• Introduction of T.P.
• Initial method of solving T.P.
(1) North-West corner rule method
(2) Matrix minima method
(3) Vogel’s approximation method
• Optimum method for solving T.P.
(1) MODI method,
(2) Stepping stone method
REFERENCES
• Operations Research Theory and Applications (2nd edition): J K Sharma (Macmillan India)
• Operations Research Techniques for Management: V.K. Kapoor (Sultan Chand & Sons)
• Operations Research: Kanti Swarop, P.K. Gupta & Man Mohan (Himalaya Publication)
• Quantitative Techniques in Management: N.D. Vera (TATA McGraw Hill)
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BBA SEMESTER – VI (Effective from October- 2021)
COURSE OBJECTIVES
The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013 and Rules.
Case studies involving issues in corporate laws are required to be discussed.
COURSE CONTENT
Unit - 1 Negotiable Instruments Act
• Definition of Negotiable Instrument
• Characteristics of Negotiable Instrument.
• Promissory Note: Definition and essential elements.
• Bill of Exchange: Definition and essential elements.
• Difference between Promissory Note and Bill of Exchange.
• Cheques: Definition.
• Difference between Cheques and Bill of Exchange.
• Holder and Holder in due course
• Discharge of Negotiable Instrument.
Unit – 2 Sale of Goods Act 1930
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• The Right to Information Act 2005: Salient features and coverage of the act, definition of
terms information, right.
REFERENCES
• Elements of Merchantile Law, N. D. Kapoor, Publisher: Sultan Chand & Sons.
• Law Relating to Intellectual Property Rights, M. K. Bhandari, Publisher: Central Law Agency
• Intellectual property rights & development in India, M. Kumar Singh, Publisher: NAVYUG Publishers
& Distributors
• Intellectual Property Rights (IPRs): TRIPS Agreement & Indian Laws, E. T. Lokganathan, Publisher:
New Century Publication
• Cases and Material on Consumer Protection Act, 1986, Prof. K. Madhusudhan Rao, Publisher: Asia
Law House
• Consumer Protection – Law and Practice, V.K.Aggarwal, Publisher: Bharat Law House Publisher’s
Distributors
• Law of Consumer Protection: Principles and Practice, Singh, Avtar (2005), Publisher: Eastern Book
Co. Lucknow.
• Right to information, Anil kumar, Neha publishers, india
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DIRECT TAXES & GST
COURSE OBJECTIVES
This course aims at making students conversant with the concept of tax planning and Indian tax-laws, their
practical applications and also to provide basic knowledge for tax planning and its impact on decision making.
COURSE CONTENT
Marks: 40 % Practical, 60% Theory
Unit - 1 Income from Capital gain
Unit – 2 Income from other sources
Unit - 3 Deductions and Relief from Gross Total Income (Section 80CCC, 80CCD, 80CCG, 80D, 80DD,
80DDB, 80E, 80EE, 80TTA, 80U, 80G)
Unit – 4 Goods and Service Tax:-
Introduction and Meaning, Benefits of GST, Types of GST, Rates of GST, Concept of Input
Tax Credit and Supply- GST registration, GST council and GST service providers.
Forms of GST.
NOTE:
• The Law In force on 1st April immediately preceding the commencement of Academic year will be
applicable for ensuing Examinations.
• Study of rules is not implied for unless and until specifically mentioned.
REFERENCES
• Corporate Tax Planning: V K Singhania, Taxmann Publications Pvt. Ltd., New Delhi.
• Corporate Tax Planning and Management: Girish Ahujaand Ravi Gupta. Bharat
Law House, Delhi.
• Tax Planning under Direct Taxes: Acharya, Shuklendra and M.G. Gurha. Modern Law Publication,
Allahabad.
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FINANCIAL INSTITUTIONS AND MARKETS
COURSE OBJECTIVES
• To provide basic knowledge basic principles, concepts and tools related to financial institutions.
• To make aware students about history, objectives, functions, policies and modus operandi of financial
institutions.
• To develop ability of students to know impacts of change in policies of various financial institutions on
various segments-individually and collectively.
COURSE CONTENT
Unit - 1 Money market
Introduction, importance, structure of money market
• Unorganized sector(loan companies, chit funds, Nidhis, money lenders &indigenous bank)
• Organized sector
- Sub market (call money market, treasury bill market, repo market, commercial money
market, trade and commercial money market)
- Participating institutions (RBI, discount and fiancé money house of India, mutual funds,
IFC)
- Instruments
• Reform measures to strengthening Indian money market.
Unit – 2 Capital market
• Introduction
• Structure of capital market
o Financial institution (IFC, IDBI, EXIM bank, SIDBI, IDFCI, SFCs, LIC)
o Securities market (Guilt – edged market, Corporate securities market)
• Role of capital market
• Growth of capital market
o Government securities market
o Corporate securities market
• Factors contributing to growth of capital market
• Problems of Capital Market
o Problems of equity market
o Problems of debt market
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REFERENCES
• Financial Institutions and Markets: L.M. Bhole, Tata McGraw Hill Publishing Company
• Indian Financial System: P.N. Varshney & D.K. Mital, Sultan Chand & Sons
• Indian Economy: V.K. Puri & S.K. Misra: Himalaya Publishing House
• Financial Services: M.Y. Khan, McGraw Hill Higher Education
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ACCOUNTING FOR MANAGERIAL DECISIONS
COURSE OBJECTIVES
To develop conceptual understanding regarding management accounting and use of accounting data for
managerial decisions.
COURSE CONTENT
Marks: 80 % Practical Problems and 20 % Theory.
Unit - 1 Marginal Costing
Meaning and significance of marginal cost and marginal costing, contribution; P/V ratio, Key
factors, Break Even Point, Margin of Safety; application of marginal costing and profit planning.
Unit – 2 Decision Making.
Charges in sales, Adding or discontinuing products, Make or buy decision, Selling or further
processing, Selling in foreign market
Unit - 3 Cash Flow Statement
Meaning and significance of cash flow statement; distinction between fund flow statement and cash
flow statement, Sources and use of cash, Preparation of cash flow statement as per companies act.
and Accounting Standard 3
Unit – 4 Responsibility Accounting
REFERENCES
• A Textbook of Cost and Management Accounting. M.N. Arora, Vikas Publishing
• Management Accounting: M.Y. Khan, and P.K. Jain
• Cost Accounting: Theory and Problems, S.N. Maheshwari, and S.N. Mittal, Shree Mahavir Book Depot
(Publishers)
• Fundamental of Management Accounting - Ghosh and Gupta
• Management Accounting- Hingorani and Ramnathan
• Introduction to Management Accouting - CT Horngren
• Management Accounting – Principles- R N Anthony
• Management Accounting- N P Shrinivas
• Management Accounting- I M Pandey
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PRACTICAL STUDIES
COURSE OBJECTIVES
The objective of industrial training in Semester VI of B B A programme is to give them perspectives about the
organization and functioning in the following areas of management:
COURSE CONTENT
(Practical Studies Report: 50 Marks, Viva Voce: 50 Marks)
PART-A:AREA OF STUDY:
The students shall be placed in any one of the different types of organizations including service and non-
profit organization for a minimum period of 15 days for practical studies. Every student shall prepare a
report on one of the special topics from the subjects given below pertaining to the organization in which
he has been placed for training. The report must contain data for minimum period of last five years or a
student may prepare a research based project on any one of the topics listed below.
1. Materials Management/Operations Management
2. Human Resource management,
3. Financial management,
4. Management Accounting.
5. Marketing Management
PART-B: GENERAL INSTRUCTIONS FOR PREPARATION OF REPORT:
• The Practical Studies curriculum shall be assigned an overall three credits equivalent workload.
• Students shall make arrangement for permission from the Units for Practical Studies under the
guidance of concern faculty of the college.
• All the students shall draft their report independently, which shall be checked and certified by
the faculty concerned
• The Student shall prepare his Practical Studies report in two copies, First Copy submitted to
College, Second copy as his Personal Copy.
• Draft report must be in the following format:
a. Report must be typed in the Font size 14pt, Time New Roman, 1.5 spacing in A4 size
paper and printed on both side of paper.
b. Tile Page: Full name of students, Semester number, roll/seat number, name of
business unit visited, name of academic institutions, etc.
c. Company Detail: Name, address, phones, fax, website, e-mail address, etc.
d. Guide certificate
e. Student’s declaration regarding originality of the report.
f. Acknowledge
g. Preface/Introduction
h. Index with contents and page number
i. Main part of the report
j. Conclusion and suggestions
k. Bibliography (if any)
l. Appendix (if necessary)
• Only Practical aspects are required. Therefore the Book-concepts should be avoided from the
report so far possible.
• The report shall be assessed by the panel of examiners appointed by the University. The
student also shall be examined by Viva-voce by the same panel of examiners.
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RETAIL MANAGEMENT
COURSE OBJECTIVES
Retail business in India is booming, and has been prospering fast. Course contents of the course ‘Retailing
contains some important topics of both retailing. The paper is useful for the students to be aware of the most
crucial areas of marketing operations. The paper will help the student to develop necessary marketing knowledge
and skills that will help them build their career in these fields.
COURSE CONTENT
Unit - 1 Introduction To Retail Business
Meaning -retail, retailer and retailing, historical evolution, key features, importance,
drivers of retail change, role of retailer as a link between producer and consumer, as a
channel member and as an image creator, challenges to retail development in India.
Retail modes – types / formats, Retail consumer behaviour – need, understanding and
factors affecting. Retail strategy formulation- concept and steps, Retail store location –
decision and factors.
REFERENCES
• Swapna Pradhan: Retailing Management – Text and cases, 4th Edition, Tata McGraw Hill Education
Pvt. Ltd., New Delhi
• Arif Sheikh and Kaneez Fatima: Retail Management, Himalaya Publishing House, Mumbai, 2014.
• Harjit Singh: Retail Management, S. Chand Publication, New Delhi.
• V. S. Ramaswamy and S. Namakumari, Marketing Management, Global Perspective Indian Context, 4th
Edition, Macmillan Publishers India Ltd, New Delhi, 2010
• R. B. Rudani, Basics of Marketing Management, S. Chand & Company, New Delhi, 2015
• Berman & Evarv: Retail Management, Prentice Hall of India, New Delhi.
• Internet Sources
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CONTEMPORARY ISSUES IN INVESTMENT
COURSE OBJECTIVES
To familiarize student with various investment markets and functioning of markets, to equip the
students with the theoretical and practical knowledge of capital market and to develop the skills for
developing the portfolio construction, revision, reconstruction and investment advisory.
COURSE CONTENT
Unit - 1 Introduction to the Landscape of Investment
Definition of investment, investment alternatives, assets – innovative products, the
process of investment trading, margin trading, etc. , various indices and its construction,
risk and return in investment, real return, nominal return, historical and expected return,
risk – valuation of risk, sources of risk
Unit – 2 Mutual Funds
Meaning and organization structure of Mutual Funds; Origin and Growth of Mutual Funds
in India; Benefits of Mutual Funds; Mutual funds Concepts: Net asset value, expenses
ratio, entry and exit load, assets under management (AUM); Types of Mutual Funds; Role
of AMFI.
Unit - 3 Stock Market Operation
Trading System in Securities Exchange, Introduction, NEAT & BOLT, Screen based
trading system (SBTS), Market phases, order management, trade management , market
window operations & Auction.,Trading strategies: Long v/s Short and brief introduction
to settlement and market margins.
Unit – 4 Insurance
Role of Insurance; Principles of Insurance; History of Insurance in India; Nationalisation
of Insurance in India; Liberation of Insurance in India; Insurance Regulatory and
Development Authority (IRDA); Advantages of a Life insurance and Types of Life
insurance policies in India.
REFERENCES
• Investments Analysis and Portfolio Management: Reilly/Brown, Cengen
• Investment Analysis an Portfolio Management: M. Rangnatham and R.Madhumathi, Pearson
• The Indian Financial System
•
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PERFORMANCE AND COMPENSATION MANAGEMENT
COURSE OBJECTIVES
• To familiarize students about concepts of performance and compensationmanagement.
• To relate its application for attracting, retaining and motivating employees to high performance.
COURSE CONTENT
Introduction- Concept, Philosophy of performance management Objectives of performance
management system; Performance management and performance appraisal; Performance
Unit - 1
Management process: Performance planning, Process and Documentation of Performance
appraisal, Appraisal Interview, Performance Feedback and Counselling.
Performance management and reward systems. Performance Indicators, Performance Coaching,
Unit – 2 Mentoring and Counselling, Competency development, Use of technology and e-PMS, Ethical
Perspectives in performance appraisal.
Incentives plans for production employees and for other professionals. Developing effective
incentive plans, pay for performance,. Supplementary pay benefits, insurance benefits, retirement
Unit - 3
benefits, employee services benefits. –Types of benefits, Choice of benefits, administering employee
benefits, Flexible benefits/Cafeteria Plans–Pension Schemes–ESOP
The Minimum Wages Act, 1948, The Payment of Wages Act, 1936, Wage differentials , Regulating
payment of wages, wage boards, Pay commissions, dearness allowances, Modern trends in
Unit – 4
compensation - from wage and salary to cost to company concept, competency based pay,
compensation benchmarking
REFERENCES
• Armstrong, M., Performance Management: Key strategies and practical guidelines, Kogan Page, London.
• Armstrong, M. & Baron, A: Performance Management and Development, Jaico Publishing House
• Bagchi, S. N.: Performance Management, Cengage Learning India.
• Bhattacharyya, D.K.: Performance Management Systems and Strategies, Pearson Education.
• Bhattcharyya Dipak Kumar, Compensation Management, Oxford University Press.
• Gary Dessler, Human Resource Management, Prentice Hall.
• Herman Aguinis: Performance Management, Prentice Hill.
• Milkovich & Newman, Compensation, McGraw Hill.
• Richard Henderson: Compensation Management in Knowledge Based World, Prentice Hall.
• Robert B.: Performance management, McGraw-Hill Education India.
• T.J. Bergman, Compensation Decision Making, Harcourt, Fort Worth, TX
• T.N.Chhabra& SavithaRastogi Compensation management, Sun India Publications.
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ADVANCED OPERATIONS RESEARCH TECHNIQUES (AORT)
COURSE OBJECTIVES
The objective of this paper is to familiarize the students with advanced techniques of operations research.
COURSE CONTENT
Unit - 1 PERT and CPM
• Presentation of an activity
• Arrow Diagram
• Using a Dummy Activities & its logic
• Network
• Determination of ES,EF,LS and LF: Critical path
• Total, free & independent floats
• Distribution of project duration, Probability of completion duration of the project
Unit - 2 Sequencing Problem
• Introduction
• Assumption
• Algorithm for solving sequencing problem
- Processing n jobs through 2 machines
- Processing n jobs through 3 machines
- Processing n jobs through 4 machines
Unit-3 Assignment methods
· Introduction
· Hungarian assignment method
· Some typical examples
· Travelling salesman problem
REFERENCES
• Operations Research Theory and Applications (2nd edition): J K Sharma (Macmillan India)
• Operations Research Techniques for Management: V.K. Kapoor (Sultan Chand & Sons)
• Operations Research: Kanti Swarop, P.K. Gupta & Man Mohan (Himalaya Publication)
• Quantitative Techniques in Management: N.D. Vera (TATA McGraw Hill)
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