MBA Finance - Management Accounting (MANAC) Notes & eBook - Second Year Sem 3


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Hey Folks,

I welcome you to my MBA thread on Studynama Community. On this thread, I have shared the PDF lecture notes for the subject – MANAGEMENT ACCOUNTING.

These notes and eBook on MANAGEMENT ACCOUNTING have been prepared by experienced Commerce faculty and toppers and will provide you with easy to study material. There are 290 no. of pages in this PDF lecture notes and the PDF file can be easily downloaded below.

List of key topics in MANAGEMENT ACCOUNTING Notes eBook:

  • UNIT - I
Management accounting – Objectives, nature, and scope of Financial Accounting, Cost Accounting, and Management Accounting – Managerial Decisions – Accounting Plan and Responsibility Centers – Significance of Responsibility Accounting – Responsibility Centers – Cost Centre, Profit Centre and Investment Centre – Determinants of Responsibility Centers – Transfer Pricing – Objectives of transfer pricing – Methods of transfer pricing (simple problems) – Conflict between a division and a company - Multi-National Transfer pricing.
  • UNIT – II
Budgeting and Budgetary control – Fixed and flexible budget – Preparation of functional budget for operating and non-operating functions, Cash budgets, Capital expenditure budget, Masternbudget, Principal budget factors – Zero-base budgeting – Performance budgeting – Standard Costing and Variance Analysis – Material Variances – labour Variances, Overhead (Fixed and Variable) Variances – Sales Variances.
  • UNIT – III
Marginal Costing and Break-even Analysis – Cost-Volume-Profit (CVP) Analysis – Break-Even Analysis – Assumptions and practical applications of Breakeven-Analysis – Decisions regarding Sales-mix – Make or Buy Decisions – Limiting Factor Decision – Export Decision – Plant Merger – Decision of Shutdown or Continuation of a product line.
  • UNIT - IV
DuPont Analysis – Fund Flow Analysis – Cash flow analysis – Contemporary Issues in Management Accounting – Value chain analysis – Activity-Based Costing (ABC) – Quality Costing – Target and Life Cycle Costing – Theory of Constraints accounting (TOC).
  • UNIT – V
Social Cost Benefit Analysis – Decision Tree in Management – Reporting to Management – Objectives of Reporting – Reporting needs at different managerial levels – Types of reports – Modes of Reporting, Reporting at different levels of Management. [Note: Distribution of Questions between Problems and Theory of this paper must be 60:40 i.e., Problem Questions: 60 % & Theory Questions: 40%]

You can download the PDF lecture notes eBook for the subject - MANAGEMENT ACCOUNTING below. I hope you like them and get help in your studies. Moreover, please feel free to ask any query below or LIKE this post to motivate me to share more study materials with all students!





Thanks so much. These are really key academic resources. keep it up!! Am really benefiting from a variety.
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