Guidelines of Comprehensive Viva Voce CVV 300

Managerial Accounting

ACN(213)

                  

 ¨  Managerial Accounting

¨Difference between managerial accounting and financial accounting:

¨ Just in time

 ¨Benefit of JIT

 ¨Total quality management (TQM)

    ¨ Decentralization

¨Cost

 ¨ Expense

¨Manufacturing cost:

¨Non-manufacturing cost:                            

¨Mixed cost

 ¨High low method.

 ¨Job order costing

¨ Process costing

¨How we can calculate Process Costing

 ¨Job order costing

¨Break even point

¨Contribution margin

Marketing Management

MKT (301)

¨Marketing Management:

1. Negative demand:

2. No demand:

3. Latent demand:

4. Decline demand:

5. Irregular demand

6. Full demand:

. Overfull demand:

8. Unwholesome demand:

¨Marketing Mix:

Marketing Program:

Q: Relationship between 4P’s & 4C’s  describe it?

Ans:                Four  P’s                    Four  C’s

                             Product -                   Customer solution

                                Price -                                     Customer cost

                                Place -                                    Convenience

                                Promotion -                           Communication .

Q. Explain the levels of product?

1. Core benefit:

2. Basic product:

3. Expected product:

4. Augmented product:

5. Potential product: 

¨ Product mix decision:

a. Width:

b. Length:

c. Depth:

d. Consistency:

¨Product line decisions:

               

 ¨Brand:

¨Why company use brand:

¨Brand name selection:

¨ Brand name selection strategy-

¨ Customer service:

¨ Service marketing:

  ¨ Characteristics of service:

¨Three additional P’s are-

¨Pricing objectives:

¨MKT communication:

 ¨ Two way communication model:

¨ Market leader strategies

¨MKT channel:

Entrepreneurship and Small Business Management

MGT (305)

¨Definition of Entrepreneur:

¨Definition of Entrepreneurship:

¨Types of Entrepreneurship

¨List Six American company’s name:

1.       Dupont

2.       Ford

3.       Avon

4.       Campbell soup

5.       Kodak

6.       Procter and Gamble

¨Intrapreneurship

¨Intrapreneur:

¨Comparative Characteristics of Entrepreneur, Intrapreneur and Traditional Manager:

¨Factors and Influence on Entrepreneurship:

¨Factors behind Entrepreneurial Growth:

Q. Organizational Sources of Assistance?

¨Small Business

¨Stages of Small Business Development: According to one author the stages are

1.       The pre-business stages

2.       The business stage.

3.       The growth stage.

4.       The termination stage.

MIS 305: Operation research:

Game theory: 2 person zero sum game, Saddle point, Minimax value, Maximin value,Pure strategy, Mixed Strategy

Transportation theory: N-E corner method, Least cost method, VAM, Stepping stone, MODI, Initial feasible solution, Optimum solution.

Assignment method: uses, Hangarian technique, Unbalanced Matrix, Dummy row, Dummy Column

Queuing theory: Single server model, Multiple server model, µ, λ,

Inventory model: EOQ, Safety stock, Stockout cost, Inventory cost, Carrying cost, holding cost, Optimum cost.

Simulation technique

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International Business

IBS (301)

Q. What do you mean by International Business?

Q. Why companies engage International Business?

Q. What is Internalization?

Their internalization may be of different forms, these forms are:

1. Licensing                            6. Joint venture

2  Frenching                            7.  Strategic alliance

3. Merger                                8. Management contract

4. Acquisition                         9. Turn key projects

5. Foreign direct investment.

¨Merger

There are four types of Merger

¨Joint venture:

 ¨Strategic Alliance

Q. What is Globalization?

¨Political Economy

¨Political Systems

¨Economic System:

 ¨Different types of Economic system are-

¨Culture

¨Values.

¨Social structure:

¨National competitive advantage

¨Tariffs

1. Specific tariff

2. Add valerom tariff

¨Subsidies:

¨Import quotas

¨Voluntary Export Restraint (VER):

 ¨The case of govt. Intervention:

1. Political argument:

2. Economic argument: Concerned with boosting the overall wealth of a nation.

¨FDI:

 ¨Political Ideology and FDI:

Q. In what situation govt. can restrict FDI and encourage FDI?

Govt. encourages FDI:

¨Host country effects:

           Benefit

         Cost

¨Regional Economic Integration

¨Levels of Economic Integration

¨Foreign exchange market:

 ¨Exchange rate:

¨The function of the foreign exchange market:

¨Spot exchange rate:

¨Forward exchange rate:

 ¨Currency Convertibility:

1.  

¨Freely convertible:

¨Externally convertible:

 ¨Non-convertible:

 ¨Counter trade:

Managerial Finance-II

                                           FRL (303)

¨Capital Structure:  

¨Capital Structure Theories

¨Net Income Approach

¨Net operating income Approach

Modigliani-Miller Approach

¨Assumption of the MM Approach:

¨Limitation of MM approach:

¨Leasing.

¨Essential Elements of Leasing:

¨Types of Lease Contracts:

¨Leverage

¨Types of Leverage: Three types of leverage:

(1)     Operating leverage

(2)     Financial leverage

(3)     Combine or total leverage.

¨Operating Leverage

¨Financial Leverage:.

% Change in EPS % Change in EBIT

 

                                                                     DFL =                                                     [ EPS = Earning Pershare]

¨Combine or total Leverage:

	% Change in EPS % Change in Sales

 

                                                     DTL =

¨Evaluation Technique: There are five major technique-

(1)     Pay Back Period (PBP)

(2)     Average Rate of Return (ARR)

(3)     Net Present Value (NPV)

(4)     Internal Rate of Return (IRR)

(5)     Profitability Index (PI)

¨Working Capital Management

¨Concept of Working Capital.

¨The term operating cycle

(1)     Conversion of cash into inventory.

(2)     Conversion of inventory into receivables.

(3)     Conversion of receivable into cash.

¨Source of working Capital:

ð  Trade Credit.

ð  Bank Credit

ð  Commercial Paper.

¨Trade Credit:

¨Bank Credit:

¨Mode of Security: (1) Hypothecation (2) Pledge (3) Lien (4) Mortgage (5) Charge.

¨Commercial Paper

Managerial Finance

FRL (301)

               

¨ Finance

 ¨ Financial management

¨ Firm goal

¨ Factor of the firm stock price

¨Difference Money market and Capital market:-

¨Agency Problem

¨Agency cost

¨Money:

¨Debt:

¨Stock:

¨Future value

¨Present value

¨Annuity

1. Ordinary annuity

2. Annuity due

¨Perpetuity

¨Loan amortization

¨Time value of  money

¨Interest:

¨Simple interest:

¨Compound Interest

¨Discount rate

¨Funds:-

¨Sources of fund:-

Sources are two types-

1. Internal sources
2. External sources

¨Accruals

¨Credit term

¨ Capital

¨Cost of capital:

¨ Ratio Analysis:- Ratio can be classified into four brand groups-

1. Liquidity ratio
2. Leverage ratios
3. Profitability ratio
4. Activity ratio

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Human Resource Management

HRM (301)

Q. What is HRM?

Q. What is HR manager?

¨Basic function of HRM

¨Importance of HRM:

¨HRM Process

Q. What is labor turn over?

¨Factor/The rate of labor turn over depends on the following:

Q. What is the Meaning of Wages?

Q. What is Gratuity?

¨Calculation of Gratuity

¨Nature of Human Resource Planning

 SHAPE  \* MERGEFORMAT

Overall strategic plan

Strategic human resource planning

Human resource management.

Q. What is Human Resource Planning?

Q. What is Recruitment?

Q. What are the sources of Recruitment?

¨The Advantage of Internal Recruitment

¨The Dis-advantages of Internal Recruitment:

Q. What is Selection?

¨Stages in Selection Process:

Introduction to of Marketing

MKT (201)

Q. What is market?

¨The relationship between 4p and 4c:

Q. What are customer and consumer?

.Q. What is Marketing?

Q. What is Demarketing?

Q. What types of marketing management philosophy?

Q. What is firm?

Q. What is industry?

¨Needs:

¨Wants:

¨Demands:

¨Customer Satisfaction:

 ¨Strategic business unit:

¨Relationship Marketing:

¨Types of market:

¨Buyer decision process for old product:

¨Buying decision process for new product:

Q. What is adaptation process?

Q. What is Tele marketing?

Q. What is Consumerism?

Q. What is Environmentalism?

¨AIDA Model:

¨Buying situation of business market:

Q. What is market segmentation?

Q. What is market targeting?

Q. What is market positioning?

Q. What is product?

¨Levels of Product

¨Classification of Product: There are two types of Products:

1. Consumer Product: Includes
2. Industrial / Business product.

Q. What is new product?

 Q. Describe the new product development process?

Q. What are the steps of product life cycle?

Q. What is the channel of distribution?

Q. Why marketing intermediaries used?

Q. What is price?

Q. What is Promotion?

¨Promotion mix:

¨Advertising:

¨Publicity:

¨Personal selling:.

¨Sales Promotion:

Q. What are the function of Promotion?

Q. Why Product Success?

Q. Why Product Failure?

Q. Define Channel of Distribution?

¨Environment

¨Marketing Environment.

¨Micro Marketing Environment:

¨Macro Marketing Environment

 A. Demographic Environment:

B. Economic Environments:

C. Natural Environment:

D. Technological Environment:

E.  Political Environment:

¨New Product  Pricing Strategy: Two types are

1. Skimming Pricing:

2. Penetration Pricing:

¨General Pricing Approach (For Old Product):

 1. Cost plus pricing:

2. Value based pricing:

. Competition based pricing:

  i) Going rate pricing.

   ii) Sealed bid pricing.

4. Product bundle pricing:

5. Segmented pricing:

6. Psychological pricing

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