CONTENTS : -PART 1Examination Trend & class scheduleMay’14 Question Paper1. Decision Making – I(i) Relevant Costing & Differential Costing(ii) Export Pricing2. Marginal Costing3. Budgeting – I4. Linear Programming ProblemsSOLUTION1. Decision Making – I2. Marginal Costing3. Budgeting – I4. Linear Programming ProblemPART 21. Decision Making – II(i) Make or Buy/Subcontracting(ii) Shut-down Point(iii) Divestment Strategy(iv) Inventory Decision(v) Second Shift(vi) Joint Product By Product(vii) Miscellaneous2. Transfer Pricing – I3. Transfer Pricing – II (Strategy Based)4. Miscellaneous Theory Chapter(viii) Total Quality Management(ix) Pricing Decision & Pareto Analysis(x) Benchmarking(xi) JIT & Backflushing(xii) MRP & ERP(xiii) Computer Aided Manufacturing(xiv) Business Process Re-engineering(xv) Uniform Costing(xvi) Inter – Firm Comparision(xvii) Direct Product Profitability5. Budgeting – II(i) Theory of Constraints(ii) Budgetary Control6. Standard Costing & Variance Analysis(i) Variance Analysis(ii) Investigation of Variances(iii) Balance ScorecardSOLUTION1. Decision Making – II2. Transfer Pricing – I3. Transfer Pricing – II (Strategy Based)4. Miscellaneous Theory Chapter5. Budgeting -II6. Standard Costing & Variance AnalysisPART 31. Learning Curve2. Activity Based Costing3. Target Costing, Value Chain analysis & LifeCycle Costing4. Service Sector5. Network Analysis-PERTjCPM6. Simulation7. The Transportation Problem8. The Assignment ProblemAbout The AuthorCA. PARAG GUPTA is a D.l.S.A. qualified fellowmember of ICAL He has graduated fromUniversity of Delhi as one of the top scorers in”Mathematics”, “Cost Analysis & Control” &”Financial management” at University level.Thereafter, he raised his bars further andqualified as a Chartered Accountant with amazing scores in eachlevel. His teaching career began after his much appreciated spell atICICI Bank. During his college education, his extra-curricularactivities helped him stay ahead of the crowd. Playing chess washis hobby and his participation in various chess competition wonhis various acclaims. He also cleared National Olympiad inMathematics. His business plans were very much appreciated byTIE, a global network of entrepreneurs.