Download JNTUA MBA 2018 May-June Supply 3rd Sem 9E00304a Management Control System Question Paper

Download JNTUA (JNTU Anantapur) MBA (Master of Business Administration) 2018 May-June Supplementary 3rd Sem 9E00304a Management Control System Previous Question Paper

Code: 9E00304a


MBA III Semester Supplementary Examinations May 2018
MANAGEMENT CONTROL SYSTEM
(For students admitted in 2013 as a last chance)

Time: 3 hours Max. Marks: 60

Answer any FIVE questions
All questions carry equal marks
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1 Define goal congruence and discuss various factors influencing goal congruence.

2 What is a responsibility centre? Explain its objectives and the three types of responsibility centers.

3 (a) Transfer pricing is confined to profit centre. Do you agree? Explain.
(b) Discuss interrelated criteria used to evaluate the transfer pricing methods that are currently being
used by profit or investment centers.

4 (a) Mitanshi & company manufacture three products. The following is the cost data relating to
products A, B and C.
Products A B C Total
Rs. Rs. Rs. Rs.
Sales 1,50,000 90,000 60,000 3,00,000
Variable cost 1,20,000 63,000 36,000 2,19,000
Contribution 30,000 27,000 24,000 81,000
Fixed cost 40,500
Profit 40,500
Prove that knowledge of BEP can help management in changing the sales mix in order to
increase profit of the company.
(b) Write a brief note on angle of incidence.

5 Define budgetary control. Discuss in detail the essentials of a successful budgetary control
system.

6 What is standard costing? Discuss the elements of standard costing system and advantages of
standard costing.

7 (a) What is inventory control and discuss the objectives of effective inventory control?
(b) Briefly discuss what is meant by ABC analysis. What is the purpose of this inventory technique?

8 How management control system in service organizations is different from manufacturing
organizations?

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