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    1.SMA Syllabus

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    dilshanindika1998

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    1.SMA Syllabus

    Uploaded by

    dilshanindika1998
    5 views4 pages

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    Copyright:

    © All Rights Reserved
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    Download as docx, pdf, or txt
    5 views4 pages

    1.SMA Syllabus

    Uploaded by

    dilshanindika1998

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    Higher National Diploma in Accountancy

    Forth Year – Semester 11


    Subject Code – HNDA 4201

    Strategic Management Accounting

    Learning Outcome:
    This Course Unit will enable participants to assimilate knowledge and skills and apply selected
    Management Accounting concepts, techniques and procedures in modern business organizations, which
    are strategically bent with the objective of developing a sustainable competitive advantage in today’s
    rapidly changing and complex business environment.

    Lecture Hours:

    Full time
    Lectures : 04 hrs per week

    Evaluation Method:
    Final Examination 70 %
    Continuous Assessments:
    Chapter Presentations and
    Project Report 30 %
    Total 100 %
    Syllabus

    Lesson 1
    Introduction To Strategic Management Accounting
    Comparison Of Management Accounting & Financial Accounting
    Changing Competitive Environment
    Impact Of Information Technology
    International Issues Of Management Accounting
    New Role In Management Accounting
    Strategic Management Accounting
    Conventional Vs. Strategic Management Accounting
    Techniques Of Strategic Management Accounting 6 hrs

    Lesson 2
    Cost Assignment & Costing Systems
    Introduction
    Principals Of Marginal Costing & Absorption Costing
    Preparing Profit Statement Using Above Method
    Reconciliation Of Profit From Different Methods
    Arguments For Absorption Costing & Marginal Costing*
    Specific Order Costing*
    Job Costing*
    Batch Costing* 6 hrs

    Lesson 3
    Short Term Decisions
    Qualitative & Quantitative Factors
    Sunk Cost
    Opportunity Cost
    Relevant Cost
    Replacement Of Equipment, Outsourcing & Make Or By Decisions,
    Discontinuation, Special Selling Prices, Constrains Of Factors 6 hrs

    Lesson 4
    Project Appraisal & Network Analysis
    Divisible Projects
    Indivisible Projects
    Mutually Exclusive Projects
    Sensitivity Analysis
    Multi Period Capital Rationing
    Taxation & Investment Appraisal
    Inflation On Investment
    Adjusted Discount Rates
    Different Risk
    Capital Market Line & Security Market Line
    Project Evaluation Review Techniques (PERT)
    Calculation Of Probabilities In Relation To Network
    Cost Scheduling Using Gantt Charts 10 hrs

    Lesson 5
    Strategic Budgeting
    Strategic Planning Process
    Budgeting Process
    Functional, Cash, Activity Based Zero Based Budgets *
    Master Budget
    Budget For Non –Profit Organizations
    Planning Programming Budget Systems 8 hrs

    Lesson 6
    Standard Cost & Strategic Variance
    Calculation Of Variations*
    Recording Variances
    Modern Management Approaches & Variances
    Application Of Variance In Statistical Models 6 hrs

    Lesson 7
    Strategic Performance Measure For Decision Making & Transfer Pricing
    Cost, Profit Investment Centre
    Return On Investment
    Economic Value Added
    Inflation & Performance
    Transfer Pricing Introduction & Methods*
    Marginal & Full Cost Plus Transfer Pricing
    Practical Application Of Transfer Pricing
    (Cost Plus a Mark-up, Negotiated Transfer Price)
    Economic Theory Of Transfer Pricing 10 hrs

    Lesson 8
    Modern Concept Of Strategic Decisions
    Importance
    Different Types Of Concept & Tools
    Environmental Cost Management
    Kaizan
    Six Sigma
    Balance Score Card
    Life Cycle Costing
    Target Costing
    Cost Of Quality
    Value Chain
    Bench Marking 8 hrs
    Total 60 Hours

    *For Revision Lesson Which Have Been Covered In 2nd & 3Rd Year

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