This download link is referred from the post: JNTUH MBA 3rd Sem Last 10 Year Question Papers (2010-2020) All Regulation - (JNTU Hyderabad)
R17
JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD
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MBA III Semester Examinations, December - 2018STRATEGIC MANAGEMENT ACCOUNTING
Time: 3hours Max.Marks:75
Note: This question paper contains two parts A and B. Part A is compulsory which carries 25 marks. Answer all questions in Part A. Part B consists of 5 Units. Answer any one full question from each unit. Each question carries 10 marks and may have a, b, c as sub questions.
PART - A
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- a) What is Financial accounting? [5]
b) Explain normal losses and abnormal losses. [5]
c) Discuss Profit planning. [5]
d) What is the need for inter-firm comparison? [5]
e) Explain Material variance. [5]
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5×5 Marks = 25
PART - B
5 × 10 Marks = 50
- What do you mean by cost? Explain various elements of cost. [10]
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- Explain various differences between financial accounting and cost accounting. [10]
- What do you mean by management accounting? How it is useful for managers? [10]
OR - What do you mean by elements of cost? Explain in detail and how these elements are presented in the form of a cost sheet. [10]
- Explain the applications of Marginal costing in terms of cost control. [10]
OR - A radio manufacturing company finds that while it costs Rs. 6.25 to make a component, the same is available at market for 5.75 with an assurance of continued supply. The break cost is Rs.
Material 2.75 Labour 1.75 Variable expenses 0.50 Fixed Expenses 1.25 Total 6.25
a) Should you make/buy? Give reasons.
b) What would be your decision if the supplier offered the component at Rs. 4.85 each? [10] - “The method of costing depends on the nature of product, production methods and specific business conditions”. Explain this statement. [10]
OR - What do you understand by the term break even analysis and how does this help in business decisions? [10]
- Define standard costing? Describe the limitations of standard costing? [10]
OR - Calculate all labour variances with the help of following information-
- Standard
Number in standard gang
Standard wages rate per hour
Standard gang hours in a week
Standard output per gang hour - Actual
Number in actual gang
Actual wages rate per hour
Actual gang hours paid for
Actual gang hours worked--- Content provided by FirstRanker.com ---
Abnormal Idle time
Actual output
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Men Women Standard 20 10 Standard wages rate per hour (Rs.) 9.00 8.00
Standard output per gang hour 50 unitsMen Women Actual 16 14 Actual wages rate per hour (Rs.) 10.00 5.00
Actual gang hours worked 39 hours--- Content provided by FirstRanker.com ---
Abnormal Idle time 1 hour
Actual output 2400 units [10] - Standard
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This download link is referred from the post: JNTUH MBA 3rd Sem Last 10 Year Question Papers (2010-2020) All Regulation - (JNTU Hyderabad)