This download link is referred from the post: JNTUH MBA 3rd Sem Last 10 Year Question Papers (2010-2020) All Regulation - (JNTU Hyderabad)
Code No: 743AQ
R17
JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD
--- Content provided by FirstRanker.com ---
MBA III Semester Examinations, April/May-2019
STRATEGIC MANAGEMENT ACCOUNTING
Max.Marks:75
Time: 3hours
Note: This question paper contains two parts A and B.
--- Content provided by FirstRanker.com ---
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 5 × 5 Marks = 25
- Distinguish between direct and indirect expenses. [5]
- Explain Unit costing. [5]
- What is key or limiting factor? [5]
- What is diversification of products? [5]
- Distinguish between standard costing and budgetary control. [5]
--- Content provided by FirstRanker.com ---
PART - B 5 × 10 Marks = 50
- Discuss the various cost concepts. What is the managerial use of classification of costs? [10]
OR
- State the differences between Financial Accounting, Cost Accounting and Management Accounting. Explain how financial accounts are inadequate to measure the performance of an industry. [10]
- Below is the enumerated expenditure in the manufacture of Commodity X:
Three months ended
31-12-1999
Raw materials 28,000--- Content provided by FirstRanker.com ---
Fuel 6,900
Electric power 1,340
Process and general wages 63,500
Repairs 2,400
Haulage 1,060--- Content provided by FirstRanker.com ---
Light & Water 400
Rent 2,000
Rates and Insurance 300
Office salaries and general expenses 7,000
Administration (office) 5,000--- Content provided by FirstRanker.com ---
Depreciation on Machinery 2,500
Total 1,20,400
Tons manufacturers 17,200
Prepare a Cost-Sheet showing the cost per each item of expenses and total cost per ton for the period. [10]OR
- Distinguish between:
a) Controllable costs and uncontrollable costs.
b) Job costing and process costing. [5+5] - XYZ Ltd. supplies the following information data for the year ending 31st December 2018
Production 1100 units--- Content provided by FirstRanker.com ---
Sales 1,000 units
There was no opening stock
Variable manufacturing cost per unit Rs.70
Fixed manufacturing overhead (total) Rs.22,000
Variable selling and administration overhead per unit Rs. 50--- Content provided by FirstRanker.com ---
Fixed selling and administration overhead Rs.4000
Selling price per unit Rs.150
Prepare Income statement under marginal costing. [10]OR
- Explain application of Marginal costing in terms of cost control and closing down a plant. [10]
- a) Explain briefly about Cost-volume-profit analysis.
b) How contribution is related to Profit. Explain.OR [5+5]
- XYZ Ltd. which produces three products furnishes the following data
Products A B C--- Content provided by FirstRanker.com ---
Selling price per unit (Rs.) 100 75 50
Profit/Volume ratio 10% 20% 40%
Maximum sales potential (units) 40,000 25,000 10,000
Raw material content as % of Variable cost 50% 50% 50%
The fixed expenses are estimated at Rs. 6,80,000 . The company uses a single raw material in all the three products. Raw material is in short supply and company has a quota for the supply of raw materials of the value of Rs.18,00,000 for the year for the manufacture of its products to meet its sales demand.--- Content provided by FirstRanker.com ---
Calculate a) set a product mix which will give the maximum overall profit keeping the short supply of raw material b) maximum profit. [10] - Float glass manufacturing company requires to present the budget for the next year from the following information:
Sales:
Toughened glass Rs.6,00,000
Bent glass Rs.2,00,000--- Content provided by FirstRanker.com ---
Direct material cost 60% of sales
Direct wages 20 workers @Rs.150 per month
Factory overheads:
Indirect labour Rs. 500 per month
Works manager Rs.400 per month--- Content provided by FirstRanker.com ---
Foreman 2.5% on sales
Stores and spares Rs.12,600
Depreciation machinery Rs.3,000
Light and Power Rs.8000
Repairs and maintenance 10% on direct wages--- Content provided by FirstRanker.com ---
Others Sundries Rs. 36,000 per year
Administration selling and distribution expenses
- Explain the following:
a) Performance budget--- Content provided by FirstRanker.com ---
b) Cost AuditOR
c) Standard costing and marginal costing. [10]
--- Content provided by FirstRanker.com ---
--- Content provided by FirstRanker.com ---
--- Content provided by FirstRanker.com ---
--00000--
--- Content provided by FirstRanker.com ---
This download link is referred from the post: JNTUH MBA 3rd Sem Last 10 Year Question Papers (2010-2020) All Regulation - (JNTU Hyderabad)