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CA Final Costing (AMA) Paper

Strategic issues are increasingly becoming important, cost management has changed from a traditional role of product costing and operational control to a border, where cost leadership and performance management is vital. In this scenario managing costs strategically and monitoring and controlling performance is crucial for the long-term sustainability of organizations. This study material combines the strategic cost management techniques, with the performance-based management framework in one integrated system.

Under the Revised Scheme of Education and Training, at the Final Level, you are expected to not only to apply various strategic cost management tools and techniques but also to analyze and evaluate the issues. The process of learning helps you inculcate the requisite professional skills, necessary for achieving the desired professional competence.

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Review of CA Final Costing Paper Dec 2021

CA Final SCMPE Dec 2021 Today’s Paper Analysis By CA Atul Agarwal

  • 1- Environment Management Accounting (20 Marks)2 – Customer Lifetime Value (20 Marks)3 – Transfer Pricing (20 Marks)4(a) – Kaizen – 5 marks4(b) – Decision Making – 5 Marks4(c) – EVA – 10 marks5(a) – OEE – 10 Marks5(b) – NPO Performance – 10 Marks6(a) – Decision Making – 10 marks6(b) – Budgetary with Standard – 10 marksNo Questions from icai digest60 Marks Repeated/Similar Questions (EMA, EVA, OEE, NPO, Decision Making 6a)60 Marks New Questions

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  • Category A – 90 MarksCategory B – 25 MarksCategory C – 10 MarksCase Study – Business Excellence Model (Quality Management) (Chapter 2 )Question 2 – New Question of Target Costing (20 Marks)Question 3 – ROI & RIQuestion 4 – Value Chain, EMA4(b) – International Transfer PricingQuestion 5 (a) & 6 (a) Decision MakingQuestion 5(b) Beyond BudgetingQuestion 6(b) Standard Costing (Activity Based)No question from icai digest

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Review of CA Final Costing Paper Nov 2019

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