III SEMESTER STRATEGIC MANAGEMENT Sub Code: 10MBA31 IA Marks: 50 MODULE 1 (7 Hours) Meaning and Nature of Strategic Management,

Its importance and relevance, Charac teristics of Strategic Management, The Strategic Management Process Relationship between a Companys Strategy and its Business Model. MODULE 2 (7 Hours) Strategy formulation Developing Strategic vision and Mission for a company Setti ng Objectives Strategic Objectives and Financial Objectives Balanced score card, Company Goals and Company Philosophy.The hierarchy of Strategic Intent Merging the Strategic Vision Objectives and Strategy into a Strategic Plan. MODULE 3 (7 Hours) Analysing a companys External Environment The Strategically relevant components o f a companys external environment Industry Analysis- Porters dominant economic fea tures Competitive Environment Analysis Porters five force model - Industry drivin g forces key success factors- concept and implementation. MODULE 4 (6 Hours) Analysing a companys resources and competitive position Analysis of the companys p resent strategies SWOT Analysis Value chain Analysis Bench marking. MODULE 5 (7 Hours) Generic Competitive Strategies Low cost, Differentiation, Best cost , Focused St rategies .Strategic alliances, Collaborative partnerships , Mergers and acquisit ion, Joint Ventures Strategies Outsourcing Strategies- International Business le vel strategies. MODULE 6 (7 Hours) Formulating long term and Grand Strategies Tailoring Strategy to fit specific In dustry and company situation long term objectives for Grand Strategies- Innovati on, Integration and diversification Conglomerate Diversification, Retrenchment, Restructuring and turnaround GE nine cell planning grid and BCG Matrix. MODULE 7 (8 Hours) Strategy Implementation Operationalizing strategy, Annual Objectives, Developing Functional strategies, Developing and communicating concise policies. Institutionalizing the strategy, Structure, Leadership and Culture.Ethical Proce ss and corporate social responsibility. MODULE 8 Strategic review and audit (7 Hours) Strategic control guiding and evaluating strategies, Establishing Strategic cont rols, Operational Control Systems, Monitoring performance and evaluating deviati ons, challenges of strategy Implementation. RECOMMENDED BOOKS: 1. Crafting and executing strategy by Arthur A. Thomnson Jr., A. J. Strickland I II, 1. John E. Gamble-Tata McGraw Hill, 14/e, 2005 2. Strategic Management An Integrated Approach by Charles W.L. Hill, Gareth R..J ones BIZTANTRA, 6/e, 2004/05 3. U. Iachru, Strategic Management, Excel Books. REFERENCE BOOKS: 1. Strategic Management Concepts & Cases by Fred R. David Pearson Education/PHI. 2. Strategic Management Building and Sustaining Competitive Advantage by Robert A. Pitts, David Lei. Thomson South Western, 3/e, 2002 3. Competitive Advantage by Michael E Porter, Free press, NY 4. Strategic Management by David Hunger MANAGEMENT ACCOUNTING & CONTROL SYSTEMS Sub Code: 10MBA32 IA Marks: 50 MODULE 1 (9 Hours) Basic concepts, goals, and strategic key variables in management control systems . Management by objectives.Management Control - Operational Control Task Control

.Concept of cost centers, profit centers and investment centers.sources for cost information, Cost units- classification of costs- cost analysis for management decision making. MODULE 2 (7 Hours) Determining product costs: cost elements for product costing- - accounting for f actory overheads- principles of allocation and absorption determining product co sts. Mechanics of ascertaining product costs under job order costing and process costing (Does not include Equivalent production, Byproducts). Theoretical conce pts of Activity Based Costing (ABC), Simple problems on ABC analysis. MODULE 3 (8 Hours) Cost-volume profit (CVP) Relationship: Profit planning- behavior of expenses in relation to volume- CVP model- sensitivity analysis of CVP Model for changes in underlying parameters- assumptions of the CVP Model- Utility of the Model in Man agement Decision Making. MODULE 4 (8 Hours) Variable costing: Concept of variable (Marginal) costing. Comparison between var iable costing, - advantage of variable costing. Decisions involving alternative choices: cost analysis for decision making like discontinuing a product, accepti ng a special order, make or buy, Sell or Process further, Product Mix MODULE 5 (5 Hours) Pricing policies:- objectives of pricing policies- marginal analysis and pricing full cost pricing-ROI pricing contribution approach to pricing concepts of tran sfer pricing.( only theory) MODULE 6 (8 Hours) Budgeting and budgetary control: - Budgeting as a tool of management control-ste ps in budget preparation-Functional budget (simple Problems on Sales, Production , Material), flexible budgets. (does not include Master budget & Cash budget) MODULE 7 (8 Hours) Standard costing and variance analysis: Need for setting standards- development of standards for material and labour costs- variance analysis breakup of material and labour cost variances- analyzing overhead variance (only theory) MODULE 8 (3 Hours) Cost control and cost reduction: introduction to cost control- cost reduction- f ields covered by cost reduction- tools and techniques for cost reduction. Cost A udit: Scope of cost audit Types ,Advantages, limitations. (Proportion of problems 60% and theory 40%) RECOMMENDED BOOKS: 1. Lynch & Williamson: Accounting for Management- Planning & Control- (TMH) 2. Introduction to Management Accounting - Charles T Horngren Pearson/PHI, 11/e, 2003 3. Robert. N. Anthony & Vijay Govindrajan Management Control system-(TMH), 11/e, 2005 Recommended book for module-1 4. Khan & Jain- Management Accounting (TMH), 3/e, 2003, Recommended book for 5 & 6 REFERENCES BOOKS: 1. Khan & Jain- Cost Accounting-(TMH), 1/e, 2003 2. Management Accounting Atkinson Pearson / PHI, 3/e 3. Management Accounting SudhindraBhat Excel Books 4. Cost Accounting: Principles and Practice - Bhattacharya PHI, 2004 OPERATIONS MANAGEMENT Sub Code: 10MBA33 IA Marks: 50 MODULE 1 (7 Hours) Introduction and Break even analysis Break even analysis - Break even analysis in terms of physical units, sales valu e, and percentage of full capacity. Break even for Multi Product situations, Cap acity expansion decisions, Product add or drop decisions, Make or Buy decisions, Equipment Selection decisions, Production process selection decisions, Manageri al uses of break even analysis, Limitations of Breakeven analysis. 34 http://sje cmba.blogspot.com Note: The module will cover both theory and numerical problems with emphasis on decision making for competitive advantage.

MODULE 2 (7 Hours ) Forecasting Forecasting as a planning tool, forecasting time horizon, short and long range f orecasting, sources of data, types of forecasting, qualitative forecasting techn iques, quantitative forecasting models - Linear regression, Moving average, Weig hted moving average, Exponential smoothing, Exponential smoothing with trends, M easurement of errors, Monitoring and Controlling forecasting models. Note: The module will cover both theory and numerical problems MODULE 3 (6 Hours) Facility Planning Facilities location decisions, factors affecting facility location decisions and their relative importance for different types of facilities, Facility location models. Facility layout planning. Layout and its objectives for manufacturing operations , warehouse operations, service operations, and office operations., principles, types of plant layouts product layout, process layout, fixed position layout, ce llular manufacturing layouts, hybrid layouts, Factors influencing layout changes . Note: The module will cover theory focusing on safety, psychological factors, an d productivity. Numerical problems on location selection MODULE 4 (6 Hours) Employee Productivity Productivity and work study Productivity and the standard of living, Productivity and the organization, prod uctivity, variables affecting labour productivity, work content and time, Work S tudy and related working conditions and human factors. Method Study Introduction to Method Study, Data collection, recording, examining, and improvi ng work, Material flow and material handling study, Worker flow study, Worker ar ea study, Work Measurement Introduction to Work Measurement, Work sampling study, Time study and setting st andards Numerical problems on productivity measurement, time study and work standards MODULE 5 (6 Hours) Capacity Planning Concept and overview of aggregation, Demand and capacity options and strategies in production and services, capacity and value, financial impact of capacity dec isions, aggregate planning types and procedure, capacity requirement planning, c oncepts of yields (productivity) and its impact on capacity. Capacity requirement planning, Materials requirement planning, Planning hierarchies in operations, aggregate planning, purpose, necessity and i mportance of aggregate planning, Managerial importance of aggregate plans, alter natives for managing demand and supply, capacity augmentation strategies. Matchi ng demand and capacity, demand chase aggregate planning, level production aggreg ate planning, capacity planning and steps, Resource requirements planning system, material requirement planning, objectives of MRP, elements of MRP, BOM, benefits of MRP. MODULE 6 (6 Hours) Materials Management Role of Materials Management- materials and profitability, Purchase functions, P rocurement procedures including bid systems, Vendor selection and development, V endor rating, ethics in purchasing. Roles and responsibilities of purchase profe ssionals. Concepts of lead time, purchase requisition, purchase order, amendment s, forms used and records maintained. Inventory Management: Concepts of inventory, types, Classification, selective in ventory management, ABC VED, and FSN analysis. Inventory costs, Inventory models EOQ, safety stocks, Re order point, Quantity discounts. Stores- types, functions, roles responsibilities, Inventory records, Numerical problems on vendor rating, ABC analysis, Inventory models, Discounts MODULE 7 (12 Hours) Quality Management I Basic concepts of quality of products and services, dimensions of quality.Relati onships between quality, productivity, costs, cycle time and value.Jurans quality trilogy Impact of quality on costs quality costs.Demings 14 principles.. Quality improve

ment and cost reduction 7 QC tools and 7 new QC tools, PDCA cycle, Quality circl es, Quality Function Deployment and its benefits. Quality Systems Need, benefits, linkage with generic strategies, ISO 9000 2000 c lauses, coverage, QS 9000 clauses, coverage, linkages with functional domains li ke production, marketing, six sigma concepts, organizing for continuous improvem ent, Excellence models, awards and standards awards MBNQA, Demings prize, Baldri ge award, their main focus. Role of management in implementing quality systems. MODULE 8 (6 Hours) Quality Management II Concept of specification limits, statistical control limits, Process control and control charts for both attributes and variable data. Operators role in quality assurance. The course will cover both theory and numerical problems ( theory an d numerical in the ratio of 40 : 60 ratio) RECOMMENDED BOOKS: 1. Operations Management Theory and Practice, B.Mahadevan, Pearson education,Sec ond impression 2007 2. Operations Management, William J. Stevenson 8th 2005 edition, 3. Operations Management, Richard B Chase11theditionTMH, REFERENCE BOOKS: 1. Production and Operations Management Prof. K. Ashwathappa, K Sridhar Bhat, Hi malaya Publications 2. Production and Operations Management, Text and cases, Upendrakachru, First ed ition excel Books. 3. Operations Now, Byron J Finch, Tata McGrawhill, 3rd edition, 2008 4. Operations Management, Norman Gaither & Greg Fraizer, Thomson South Western. FINANCE AREA ADVANCED FINANCIAL MANAGEMENT Sub Code: 10MBAFM321 IA Marks: 50 MODULE 1 (6 Hours) Working capital management Determination of level of current assets. Sources for financing working capital.Bank finance for working capital. (No problems on est imation of working capital) Working capital financing: Short term financing of working capital, long term fi nancing of working capital. Working capital leverages MODULE 2 (6 Hours) Cash Management Forecasting cash flows Cash budgets, long-term cash forecasting, monitoring collections and receivables, optimal cash balances Baumol model, Mil ler-orr model, stone model. Strategies for managing surplus fund. MODULE3 (6 Hours) ] Receivables Management Credit management through credit policy variables, margin al analysis, Credit evaluation : Numerical credit scoring and Discriminate analy sis. Control of accounts receivables, Factoring. MODULE 4 (6 Hours) Inventory Management: Determinations of inventory control levels : ordering, reo rdering, danger level. EOQ model.Pricing of raw material.Monitoring and control of inventories, ABC Analysis. 48 http://sjecmba.blogspot.com MODULE 5 (10 Hours) Capital structure decisions capital structure & market value of a firm. Theories of capital structure NI approach, NOI approach, Modigliani Miller approach, tra ditional approach. Arbitrage process in capital structure.Planning the capital s tructure: EBIT and EPS analysis.ROI & ROE analysis. Capital structure policy . MODULE 6 (6 Hours) Dividend policy Theories of dividend policy : relevance and irrelevance dividend decision. Walters & Gordons model, Modigliani & Miller approach. Dividend policie s stable dividend, stable payout and growth. Bonus shares and stock split corpor ate dividend behavior. Legal and procedural aspects of dividends Corporate Divid end Tax. MODULE 7 (6 Hours) Hybrid Financing Preferred stock, Warrants and convertibles, Private equity. Ven ture funds, Angel financing Financial management in intangible intensive companies.Characteristics of intang iblies, implications for financial managements, Types and approaches to valuatio

ns of intangible assets. MODULE 8 (10 Hours) Corporate financial modeling Agency problem and consideration. Effect of inflati on on ; Asset value, firm value, returns, Financial planning Basis of financial planning, sales forecast method, pro-forma P & L account method, pro-forma balance sheet method, determination of External Financing Requirement (EFR). Financial Management of sick units: Definition of sickness, causes, symptoms, pr edictions, revival strategies, institutions for revival of sick units. Economic Value Added (EVA) concept, components of EVA. Market Value Added (MVA) RECOMMENDED BOOKS: 1. Prasanna Chandra: Financial Management, (TMH), 6/e, 2004 2. M.Y. Khan & P.K. Jain Financial Management, (TMH), 4/e, 2004 3. I.M. Pandey Financial Management (Vikas), 9/e, 2005 REFERENCE BOOKS: 1. Brigham &Ehrhardt, Financial Management Theory & Practice, Thomson Learning, 10/e 2004 2. Ross, Westerfield& Jaffe, Corporate Finance TMH 7/e, 2005 3.Advanced Financial Management SudhindraBhat Excel Books. 4. Vanhorne, Financial Management & Policy, Pearson / PHI 5. Keown, Martin, Petty. Scott, Financial management :principles and application s--PHI SECURITY ANALYSIS & PORTFOLIO MANAGEMENT Sub Code: 10MBAFM322 IA Marks: 50 10MBABF372 MODULE 1 (4 Hours) Introduction: Concepts of investment- Financial and non-financial forms of inves tment Objectives of financial investment, investment methods Security and non-se curity forms of investment Sources of investment information- Investment Instrum ents MODULE 2 (5 Hours) Financial markets primary and secondary markets major players and instruments in secondary market - Functioning of stock exchanges, trading a nd settlement procedures at NSE & BSE.. Stock markets guidelines on primary & se condary markets. MODULE 3 (10 Hours) Valuation of securities bond and fixed income instruments valuation -bond pricin g theorems, duration of bond and immunisation of interest risk, term structure o f interest rate, determination of yield curves, valuation of equity and preferen ce shares (Dividend capitalisation & CAPM). MODULE 4 (7 Hours) Analysis of risk & return, concept of total risk, factors contributing to total risk, systematic and unsystematic risk, default risk, interest rate risk, market risk, management risk, purchasing power risk. Risk & risk aversion. Capital all ocation between risky & risk free assets-Utility analysis. MODULE 5 (9 Hours) Fundamental & Technical Analysis of equity stock.Concept of intrinsic value.Obje ctives and beliefs of fundamental analysts.Economy-Industry-Company framework, E conomic analysis and forecasting. Theory of Technical analysis, points and figur es chart, bar chart, contrary opinions theory, confidence index RSA, RSI, Moving average analysis, Japanese Candlesticks. MODULE 6 (7 Hours) Behaviour of stock market prices The market mechanism, testable hypothesis about market efficiency, implications of efficiency market hypothesis for security an alysis and portfolio management. Asset pricing theories, CAPM & Arbitrage pricin g theories. MODULE 7 (7 Hours) Modern portfolio theory Asset allocation decision.Dominant & Efficient portfolio simple diversification, Markowitz diversification model, selecting an optimal p

ortfolio Sharpe single index model.Determination of corner portfolio.Process of portfolio management International Diversification. MODULE 8 (7 Hours) Portfolio performance evaluation Sharp &Treynor& Jensens measure. Portfolio revis ion Active and passive strategies & formula plans in portfolio revision. Mutual funds- types, performance evaluation of mutual funds, functions of Asset Managem ent Companies. RECOMMENDED BOOKS: 1. Investment Analysis and Portfolio management Prasanna Chandra TMH - 2nd Editi on, 2005 2. Investments ZviBodie, &Mohanty TMH 6th Edition, 2005 3. Investment Management VK Bhalla( S.Chand& Co) 4. Security Analysis & Portfolio Management, S.Bhat, Excel Books. REFERENCE BOOKS: 1. Investment Analysis & Portfolio Management Reilly 8/e Thamson / Cengage Learn ing. 2. Security Analysis & Portfolio Management Fisher and Jordan , 6/e Pearson, PHI . 3. Investment science David G.Luenberger. Oxford. 4. Alexander, Sharpe, Bailley Fundamentals of Investment Pearson / PHI, 3/e, 200 1 5. Portfolio Management Barua, Verma and Raghunathan (TMH), 1/e, 2003

MERGERS, ACQUISITIONS AND CORPORATE RESTRUCTURING Sub Code: 10MBAFM323 IA Marks: 50 MODULE 1 (8 Hours) Mergers- in the nature of acquisitions and amalgamations. typ es of merger motives behind mergers theories of mergers operating, financial and managerial synergy of mergers value creation in horizontal, vertical and conglo merate mergers internal and external change forces contributing to M & A activit ies MODULE 2 (5 Hours) M & A A strategic perspective- industry life cycle and produc t life cycle analysis in M&A decision, strategic approaches to M&A- SWOT analysi s, BCG matrix, Porters Five forces model MODULE 3 (8 Hours) Corporate restructuring different methods of restructuring jo int ventures sell off and spin off divestitures equity carve out leveraged buy o uts (LBO) management buy outs master limited partnerships employee stock ownersh ip plans (ESOP) MODULE 4 (7 Hours) Merger Process: Dynamics of M&A process- identification of targets-negotiation-c losing the deal. Five-stage model due diligence (detailed discussion). Process of merger integration organizational and human aspects managerial challe nges of M &A 52 http://sjecmba.blogspot.com MODULE 5 (10 Hours) Valuation valuation approaches discounted cash flow valuation relative valuation valuing operating and financial synergy valuing corporate control valuing of LB O Methods of financing mergers cash offer, share exchange ratio mergers as a capit al budgeting decision MODULE 6 (8 Hours) Accounting for amalgamation pooling of interest method, purchase method procedur e laid down under Indian companies act of 1956 MODULE 7 (5 Hours) Takeovers, types, hostile takeover approaches, Take overdefenses financial defen sive measures Coercive offers and defense anti-takeover amendments poison pill d efense MODULE 8 (5 Hours) Legal and regulatory frame work of M & A provisions of companys act 1956, Indian

Income Tax act 1961 SEBI take over code, Provisions of Competition Act. RECOMMENDED BOOKS: 1. Fred Weston, Kwang S Chung, Susan E Hoag Mergers, Restructuring And Corporate Control Pearson Education, 4/e 2. Mergers acquisitions and Business valuation RavindharVadapalli Excel books, 1 /e 2007 3.AshwathDamodaran Corporate Finance-Theory And Practice John Wiley & Sons 4. Shukla&Grewal- Advanced Accounts Vol 2 S.Chand& Sons, Recommended book for mo dule-6 5. Company Law & Practice Taxmann Recommended book for module-8 6. Students Guides to I.T. Act 1969 REFERENCE BOOKS: 1. SudiSudarsanam Value Creation From Mergers And Acquisitions Pearson Education , 1/e, 2003 2. Valuation for mergers Buyouts & Restructuring Arzak Wiley India (P) Ltd. 3. Merger Acquisitions & Corporate Restructuring Chandrashekar Krishna Murthy &V ishwanath. S.R Sage Publication. 4. Weston, Mitchel And Mulherin - Takeovers,Restructuring And Corporate Governan ce Pearson Education, 4/e, 2003 MERCHANT BANKING & FINANCIAL SERVICES Sub Code: 10MBAFM324 IA Marks: 50 10MBABF374 MODULE 1 (8 Hours) Bank and Banking -Permissible banking activities-Types of banks in India-Role of RBI as a regulator- Banker and customer- Types of relationship between bank and customer Bank s obligation to customers - Types of accounts and customers- Types of lending-charging of securities - Banks and technology- Various IT products a nd services- International banking services MODULE 2 (6 Hours) Insurance service- Need and importance Life and non life insurance- Players in l ife and non life insurance- Essentials of insurance contracts- Risk appraisal an d selection- Life and non life insurance products including unit linked plans MODULE 3 (8 Hours) Merchant Banking- SEBI guidelines for merchant bankers Issue Management Equity i ssues Rights issues Debenture issues Book building Private Placements Pre & Post issues activities Raising capital from International markets: ADRs, GDRs , ECB etc. MODULE 4 (8 Hours) Lease and Hire purchase- Meaning and Types of leasing Legislative frameworks Mat ters on Depreciation and Tax Problems on leasing Hire Purchasing- Concepts and f eatures Tax and Depreciation implications Problems on Hire Purchasing. MODULE 5 (4 Hours) Credit rating and Securitization of debts - Definition and meaning- Process of c redit rating of financial instruments- Rating methodology-Rating agencies Rating symbols of different companies Securitization of debt- Meaning- Features- Specia l Purpose Vehicle- Pass Through Certificate & mechanism Benefits of Securitizati on Issues in Securitization MODULE 6 (7 Hours) Depository Service and Mutual funds: - Depositary services- Role of depositories and their services Advantages of depository system -NSDL and CDSL- Depository pa rticipants and their role- Stock Broking Services including SEBI guidelines - Mu tual Funds Structure of Mutual Funds- Types Mutual Funds Advantages of mutual fu nds - Exchange Traded Funds Hedge funds- Regulations on mutual funds Accounting aspects Performance Evaluation. MODULE 7 (10 Hours) Money Market Instruments Treasury Bill Commercial bill Comme rcial paper Certificate of deposit REPO/Reverse REPO Call money- Notice money Te rm money Credit card Bill discounting Factoring Forfaiting Consumer finance Reve rse mortgage service

MODULE 8 (5 Hours) Marketing of Financial Services Conceptual framework Distribution Pricing Promot ion Attracting & retaining customers Segmentation Positioning Development and la unching of new products Behavioural profile of customers. RECOMMENDED BOOKS: 1. Financial ServicesM.Y.Khan TMH 2. Merchant Banking J.C.Verma 3. Financial Services & Systems S.G.Guruswamy Thomson Learning