MBA Syllabus

Generation Green, MBA (AIS), 2nd Batch, JNU
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MBA Syllabus
Department of Accounting and Information Systems
Jagannath University, Dhaka

Course No. Title of the Courses
ACT. 5101 Accounting Theory
ACT. 5102 Strategic Management Accounting
ACT. 5103 International Financial Management
ACT. 5104 Accounting for Government and Non-Profit Organizations
ACT. 5105 Accounting Information Systems

Course No. Title of the Courses
ACT. 5201 Advanced Financial Accounting
ACT. 5202 Corporate Financial Reporting
ACT. 5203 Project Management
ACT. 5204 Production and Operations Management
ACT. 5205 Strategic Management

First Semester
Second Semester


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DISTRIBUTION OF COURSES, MARKS AND CREDIT POINT
The total marks for the MBA program shall be 1300. Of which 1000 marks shall be for 10
teaching course units, 100 marks for oral examination (Viva-Voce) and 200 marks for an
intensive internship program. Total credit points offered in the MBA program shall be 39.
The summary of the above information are as follows:
Summary of Allotted Courses, Marks and Credits for MBA Program
Semester No. of Courses Marks Credits
1
st
Semester 05 100 03
2
nd
Semester 05 100 03
Viva-Voce 100 03
Internship/Dissertation 200 06
TOTAL
Teaching Courses = 10
Viva-Voce = 01
3900 39

Students shall appear in the viva-voce examination (oral examination) having 3 credit points
at the end of 2
nd
Semester-final examination. At the end of 2
nd
semester, a student is required
to undergo minimum 3 and maximum 4 months long internship program. Each student is also
required to present the report on his/her study/observation before the faculties (or as
determined by the chairman of the department) of the Department.


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FIRST SEMESTER
COURSE NO. ACT.5101: ACCOUNTING THEORY
1. Evolution of Accounting Thought
Early history of Accounting Origin and Growth of Accounting Knowledge and the Double
Entry System Industrial Revolution and Development of Accounting Development of
Accounting in the 20
th
Century Accounting Accountability and Economic Development.
2. The Structure of Accounting Theory
I. Types of Accounting Theory: Structural (Syntactical) Theories Interpretation
(Semantic) Theories Behavior (Pragmatic) Theories.
II. Formulation of Accounting Theory: Traditional Approach: Deductive approach
Inductive approach Economic approach Electric approach Modern approach:
Event approach Decision model approach Behavioral approach Electric
approach Predictive approach Human information processing Information
Economic approach.
III. Foundation of Accounting Theories: Decision Theory Proprietary Theory Entity
Theory Measurement Theory Enterprise Theory Information Theory.
3. Conceptual Framework for Accounting and Reporting
Basic objectives Subsidiary objectives Information needs Qualitative characteristics of
Information needs Qualitative characteristics of Information Fundamentals of Accounting
and Reporting Accounting and Reporting Standards Interpretation of Standards
Uniformity of Accounting Practices A Statement of Basic Accounting theory (ASOBAT)
Basic Concepts and Accounting Principles underlying Financial Statements of Business
(APB-4) Objective of Financial Statements (True blood Report) Statement of Accounting
Theory and Theory Acceptance (SATTA) Introduction to statement of Financial
Accounting Concepts (SFAC: 1-6) Introduction to Statement of Financial Accounting
Standards (SFAS).
4. Income Concepts
The nature of income Income recognition Income recipients A comparison of
accounting and economic concepts of business income Concepts of Capital maintenance.
5. Current Value and General Purchasing Power Accounting
Current value accounting Financial reporting in units of general purchasing power
Comparison of valuation methods.


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6. Financial Reporting Disclosure Requirements and Ethical Responsibilities
Disclosure requirements Authoritative bodies Securities and Exchange Commission
Integrated disclosure system Disclosure fraud Duties of Public accountants Ethical
responsibilities The professional code of conduct.
7. Accounting Standards & Related Documents
Various Committees/ Associations for framing standards, Principle of Accounting
International Accounting Standards (IAS) SSAPs FRSs SORPs UITF Abstracts
SFAS SFACs FAS International Accounting.
8. Human Resources Accounting
Meaning of Human Resources Accounting Uses and objectives of HRA Important
Factors in developing HRA in and organization Measurement of Human Resources and
their appraisal.
Text and References:
1. Chatfield, M., and R. Vangermeersch. 1977. A History of Accounting Thought. New
York. NY: Krieger Publishing Co. Inc.
2. Hendriksen, E.S. 1982. Accounting Theory. Homewood, IL: Richard D. Irwin Inc.
3. Porwal, L.S. 2001. Accounting Theory. New Delhi. Tata McGraw Hill, India.
4. Schoeder, R.G., L.D. McCullers and M. Clark. 1987. Accounting Theory Text &
Readings. 5
th
edition. New York. NY: John Wiley & Sons.

COURSE NO. ACT. 5102: STRATEGIC MANAGEMENT ACCOUNTING
1. Strategic Management Accounting
Definition; Role of Strategic Management Accounting (SMA); Business Performance factors
and their influence on Management and Management Accounting; context of traditional tools
and methods of management accounting; relationship between management accounting and
strategic management tools, SWOT analysis, value chain analysis, portfolio analyses.
2. Strategic Performance Measurement
Traditional Financial Performance Measure: Divisional Profits, Cash Flow, Return on
Investment, Residual Income; Limitations of Traditional Methods for Evaluating Segment
Performance; Non-financial Performance Measures; Throughput as a Non-financial
Performance Measure; Activity-Based Costing and Performance Evaluation; Performance
Evaluation in Multinational Selling.


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3. The Calculation of Costs and Prices
Target Costing, Establishing a Target Price and Its Relation to the Pricing Strategy; Life
Cycle Costing (LCC): context, pros and cons; Life-Cycle Contribution Assessment and Its
Impact on Investment Projects; LCC and Management of Research and Development Costs;
Costing System For Tactical and Operational Level; Strategic, Tactical and Operational
Levels of Analysis (Standard Costing and Variance Analysis)
4. Activity-Based Management
ABM, Value/Based Management, Just-In Time : Pull System, Setup and Carrying Costs,
The JIT Approach, Due-date Performance, The JIT Solution, Avoidance of Shutdown and
Process Reliability, JIT Purchasing Versus Holding Inventories, JITs Limitations,
Manufacturing Resource Planning; Total Quality Management: Definition of Quality, TQM
Implementation Guidelines, Types of Conformance, Costs of Quality, Types of Quality Costs
(QC), Distribution of QC, TQM in Service Organizations, TQM and Management
Accountants; Activity-Based Accounting Tools: ABC, ABB, Zero-Based Budgeting,
Customer-Profitability Analysis.
5. Responsibility Accounting and Transfer Pricing in Decentralized Organization
Decentralization; Advantages and Disadvantages of Decentralization; Responsibility
Accounting System; Types of Responsibility Centers; Traditional vs. Contemporary
Responsibility Accounting; Limitations of Traditional Responsibility Accounting.
Transfer Pricing: Transfer Price; Objectives of Transfer Price; Transfer Pricing Methods;
Cost Based Transfer Prices; Market-Based Transfer Prices; Negotiated Transfer Prices; Dual
Transfer Pricing; Choosing the Right Transfer Pricing Method; Transfer Price for Service
Departments; Multinational Transfer Pricing; Behavioral Implications of Transfer Pricing.
6. Planning and Management Control
Definition of Management Control; Objectives of Management Control, Operational Control
vs. Management Control, Design of Management Control Systems; Informal Systems and
Formal Systems; Open and Closed Loop Control Systems; Feedback; Positive and Negative
Feedback; Behavioral Aspects of the Control Process.
Queuing Theory; Decision Tree Analysis; Discounted Expected Value of Decision; Game
Theory and Investment Analysis; Transportation Model; Shadow Price and Sensitivity
Analysis.
7. Balance Scorecard, Benchmarking, EMA and Six Sigma
Balanced Scorecard: Measuring Total Business Unit Performance, The BSC Financial
perspective customer perspective internal business process perspective Learning and
Growth perspective Four perspectives and their sufficiency.


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Benchmarking: Meaning Benefits of Benchmarking Analysis Types of Benchmarking
Benchmarking Process TQM and Benchmarking Management Accounting for
Benchmarking.
Environmental Management Accounting (EMA), Six Sigma.
Text: 1. Advanced Management Accounting (Latest Edition) Kaplan, R.S. and A.A.
Atkinson. (Prentice Hall)
2. Cost Management: Strategies for Management Decisions (Latest Edition) Hilton,
R.W., M.W. Maher and F.H. Selto, 2003.
Reference: 1. Managerial Accounting (10
th
Edition) R.H. Garrison
2. Introduction to Management Accounting (12
th
Edition) C.T. Horngren

COURSE NO. ACT.5103: INTERNATIONAL FINANCIAL MANAGEMENT
1. Introduction
Goal of MNC, Conflict with the MNC goal, Impact of management control, Impact of
corporate control, Theories of international business, International business methods,
Valuation model for an MNC.
2. International Flow of Funds
International flow of funds, balance of payments, Current account, Capital account,
International trade flows, Factors affecting international trade flows, International financial
institutions.
3. International Financial Markets
Motives for investing in foreign markets motives for providing credit in foreign markets,
Motives for borrowing in foreign markets, international money market, international credit
market, international bond market.
4. Exchange Rate Determination
Measuring exchange rate movements, exchange rate equilibrium, Factors that influence
exchange rates, speculating on anticipated exchange rates.
5. Forecasting Exchange Rates
Why firms forecast exchange rates, Forecasting techniques, Evaluation of forecast
performance.


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6. Risk Management
Derivative securities, Hedging, Option, Future, Forward, Interest Rate SWAP, Currency,
SWAP.
7. Multinational Capital Budgeting
Subsidiary vs. parent, Input for multinational capital budgeting, Factors to consider for
multinational capital budgeting, Multinational capital budgeting.
8. Country Risk Analysis
Why Country Risk Analysis is Important, Political Risk Factors, Financial Risk Factors,
Types of Country Risk Assessment, Techniques to Assess Country Risk, Reducing Exposure
to host Govt., Takeovers.
9. Short-term Financing and Long-term Financing
Euro Notes, Petro Dollars, Euro Dollars, Euro commercial papers, Euro notes, Bond, Shares.
Text Book:
1. International Financial Management by Jeff Madura 8
th
Edition
Reference Books:
1. Corporate Finance: Ross, Westerfileld and Jeffy: 9
th
Edition.
2. Corporate Finance: Brealy Myers.

COURSE NO. ACT. 5104: ACCOUNTING FOR GOVERNMENT AND NON-PROFIT
ORGANIZATIONS
1. Introduction
History of Government Accounting, Major Concepts of Government Accounting, Nature of
Government Accounting, Commercial vs Government Accounting, Government Accounts,
General Outline of the System of Accounts, Financial Reporting of the Government Entities.
2. General Fund Accounting
Definition of General Fund, Measurement Focus, General Fund Accounting, Adjusting and
Closing Entries for the General Funds, Special Items and Extraordinary Items.
3. Special Funds and Government-wide Financial Statements
Government Funds Special Revenue Funds, Debt Service Funds, Capital Project Funds,
Permanent Funds; Proprietary Funds- Enterprise Funds, Internal Service Funds; Fiduciary
Funds Pension Trust Funds, Private-purpose Trust Funds, Agency Funds, Government
Financial Reports.


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4. Government Budgeting
Definition of Budget, Budgetary Accounting and Control, Budgetary Planning Control and
evaluation, Budget Preparation, Legislative Consideration and Action, Budget Execution,
Basic Budgetary Terminology Capital vs. Current Budgets, Tentative vs. Enacted Budgets,
General vs. Special Budgets, Fixed vs. Flexible Budget, Executive vs. Legislative Budget.
5. Not-for-Profit Entities
Financial Reporting for Not-for-Profit Entities, Colleges and universities, Health Care
Providers, Voluntary Health and Welfare Organization.
6. Accounting for Local Government
Accounting for Municipalities, Accounting or District Council, Taxes and Others Fees may
be levied by District Council and Union Councils, Accounts of District Council.
Text:
Freeman, Shoulders and et. al. Government and Non Profit Accounting Theory and
Practice, Ninth Edition.

COURSE NO. ACT. 5105: ACCOUNTING INFORMATION SYSTEMS
Part A: AIS Concepts
1. Accounting Information Systems: An Overview
Definition and components of AIS, Data & Information, Characteristics of useful
Information, Information Overload, Functions of AIS, Reasons for studying AIS, Role of AIS
in Value Chair.
2. Overview of Business Processes
Functions of AIS, Transaction Cycles, Transaction Processing: Documents and Procedures,
Chart of Accounts, Managerial Reports, Internal Control Considerations.
3. Introduction to E-business
Introduction to E-business, E-business models, EDI, EFT, FEDI, Effects of E-business in
value chain, Success factors of E-business, Encryption, Digital Signature, Digital Certificate,
Types of network, LAN configuration models.
Part B: Control in AIS
4. Control in Accounting Information Systems
Threats to AIS, Overview of control concepts, Internal control classifications, COSO,
Internal Control model by COSO, Foundations of IC framework.


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5. Computer based Information Systems Controls and Security
Principles of reliable system Availability, Security, Maintainability and integrity; Key
general reliability controls.
6. Auditing of Computer-Based Information Systems
Nature of Auditing, Internal auditing standard, Types of internal audit work, Overview of
audit process, Information systems audit, Risk based audit approach, Computer software and
usage, Functions of computer audit software, Operational audit of an AIS.
7. Transaction Cycles
Revenue cycle-activities, threats & controls; Expenditure cycle-activities, threats & controls,
Production cycle-activities; Human resource cycle-activities, General ledger cycle-activities
& threats.
Part C: System Design
8. Introduction to Systems Development and Systems Analysis
System development life cycle, Steps of SDLC, Players involved in system development,
Types of system development plan, Planning techniques, Feasibility analysis, Behavioral
aspects of change, System analysis.
9. AIS Development Strategies
Purchase of software, Systems acquisition process, In-house and outsourcing software
development, Business process reengineering, Prototyping, CASE.
10. Systems Design, Implementation and Operation
Conceptual systems design, Physical systems design, Systems implementation process,
Operation and maintenance, Factors regarding pre-implementation review.
Text: Romney, Marshall B. and Steinbert Paul J., Accounting Information Systems, Ninth
Edition, Pearson Education.
Reference:
Wilkinson, J.W. and Cerullo, M.J., Accounting Information Systems Essential Concepts
and Application, third and fourth edition, John Wiley and Sons Inc.
Edward Lee Summers, Accounting Information System, Honghton Miffin Company; USA.
Stephen A. Moscove, Mark G. Simkin, Nancy A. Bagranoff, Core Concepts of Accounting
Information Systems, Fifth edition.


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SECOND SEMESTER
COURSE NO. ACT. 5201: ADVANCED FINANCIAL ACCOUNTING
1. An Introduction to International Financial Reporting Standards
Development of Accounting and Financial Reporting; Setting Accounting Standards, Need
for International Accounting Standards, A brief Overview on IASC; Objectives of Standard
Setting under the Constitution of the IASC Foundation; A Brief Overview on IASB Trustee,
The IASC Foundation Constitution Review, Standard Advisory Council (SAC), International
Financial Reporting Interpretation Committee, IASB Staff, IASB Due Process.
2. Business Combination
This section covers issues related to business combinations in which an acquirer (a parent)
obtains control of one or more businesses (acquires/subsidiaries). A focus will be on the
application of the acquisition method particularly the recognition and measurement of
assets acquired, liabilities assumed, and any non-controlling interest in the acquire (IFRS-3).
A discussion will be made of accounting for goodwill and other intangibles that arise in a
combination. A discussion on the preparation of consolidated and / or separate financial
statements will then follow (IAS-27). The included topics are consolidation procedures,
disclosure of non-controlling interests, changes in the ownership interests, and the accounting
for the loss of control of a subsidiary.
3. Investment in Associates, Interest in Joint Ventures and Special Purpose Entities
(SPEs)
This section will focus on accounting and reporting issues related to investments in associates
or interests in joint ventures and other special purpose entities (IAS-28, IAS-31, IAS-39 and
SIC-12). This section first discusses the equity method of accounting for investments in
associates when an investor holds significant influences over an associate (investee). It then
followed by accounting for interests in joint ventures and the reporting of joint venture assets,
liabilities, income and expenses in the financial statements of venturers and investors. The
specific issues include a discussion of joint venture types and the application of proportionate
consolidation and equity methods in accounting for interest in joint ventures. SPEs are often
used as off-balance sheet financing vehicles. Based on the IFRSs and recent research articles,
an effort will be made to understand accounting and reporting issues that arise from a
relationship between a sponsor and the SPEs that it controls.
4. Consolidation as of the Date of Acquisition
This applied section illustrates the consolidation procedures for the preparation of
consolidated financial statements of related companies immediately following a business
combination.


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5. Consolidation Following Acquisition
This section is about consolidating the complete set of financial statements of the parent and
its subsidiaries at the end of reporting period. As the accounts are combined, intra group
balances, transactions, income and expenses shall be eliminated in full so that the
consolidated financial statements present financial information about the group as that of a
single entity. This section will further include accounting for consolidated net income, other
comprehensive income, retained earnings, and so the consolidated dividends.
6. Inter-company Transfer: Non-Current Assets
The inter-company transfer of noncurrent assets requires additional adjustments in the
preparation of consolidated financial statements. The section will particularly focus on
accounting for intercompany transfers involving depreciable or amortizable assets.
7. Inter-company Inventory Transactions
The inter-company transfer of inventory may involve different types of inventory and the
transfer may be at cost or at profit or loss. The consolidated process requires that all the
income statement effects of the transfer be eliminated and that the inventory be reported at
cost in the consolidated balance sheet.
8. Inter-company Indebtedness
This section will deal with consolidated accounting for intercompany indebtedness either
direct indebtedness between parent and subsidiary or between subsidiaries or indirect
indebtedness involving a third party.
9. Consolidated Statement of Cash Flows
This section will deal with consolidated cash flow statements.
10. Accounting for Foreign Currency Transactions (IAS-21 & IAS-39)
Purchase of merchandise from a foreign supplier, foreign currency transaction gain or loss,
Sale of merchandise to a foreign customer, Loan payable in a foreign currency, Loan
receivable in a foreign currency. This section will also cover accounting issues for some
embedded derivatives.
11. Translation of Financial Statements of Foreign Affiliates
Functional currency, Re-measurement of a foreign entitys accounts, Translation of a foreign
entitys financial statements.
12. Earnings per Share
Summary of regulatory framework; Objectives and Scope of IAS-33; Key Concepts
Ordinary share, Dilution, potential ordinary share, Options, Warrants and their equivalents,


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Put Option, Accounting treatment, Presentation and Disclosure; Financial Analysis and
Interpretation; Practical problems.
13. Accounting for income taxes (IAS-12)
Fundamentals of accounting for income taxes; accounting for net operating losses; financial
statement presentation; special issues; asset-liability methods; inter-period tax allocation;
deferred income taxes.
Texts and References:
1. Baker, R.E. Lembki, V.C., King, T.E. 2008. Advanced Financial Accounting, 8
th

Edition, McGraw Hill/Irwin.
2. Hilton, M.W., Herauf, D., Modern Advanced Accounting in Canada, 4
th
Edition,
McGraw-Hill/Ryerson.
3. International Accounting Standard Board (IASB), 2009, International Financial
Reporting Standards (IFRSs), IASB: Lonadon.
4. Kieso, D.E., J.J. Weygandt, T.D. Warfield, 2006. Intermediate Accounting, John Wiley
& Sons.
5. Larsen, E.J., 2006. Modern Advanced Accounting, 10
th
Edition, McGraw Hill.

COURSE NO. ACT. 5202: CORPORATE FINANCIAL REPORTING
1. Introduction
Concept, Objectives, Contents of Annual Report, Importance of Annual Report, Criteria of
Effective Reporting, Constraints on full Achievement of the Qualitative Characteristics of
Information, Conceptual Framework.
2. Institutional Setting and Development of Financial Reporting Systems
Development of Accounting Theory, Development of Accounting Principles, Standard vs.
Principles, Financial Accounting Standard Setting Organizations AICPA, FASB, IASs,
BASs and Islamic Accounting Standards.
3. Financial Reporting and Disclosure
Meaning, Forms and Arrangement of Formal Statements, Basic Questions in Disclosure,
Managements Attitude toward Disclosure, Full Disclosure, Adequate Disclosure, Methods of
Disclosure Additional Information in Financial Report (Notes of Financial Statements,
Chairmans Speech, Directors Report, Auditors Report etc.), Special Items: Related Party
Transactions, Events after the Balance Sheet Date, Internet Financial Reporting, International
Harmonization of Accounting and Reporting.


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4. Segment Reporting
Definition, Need for Segment Reporting, Benefits of Segment Reporting, Operating Segment
(as per IFRS-8), Reportable Segments Quantitative Thresholds; Geographical Segments,
Disclosing Segmented Information (as per IFRS-8), General Information, Information about
Profit or Loss and Other Segmented Items; Entity wide disclosure, Measurement, Segment
Revenue, Expenses, Assets, Liabilities: Problems in Segment Reporting.
5. Interim Reporting
Concept and Its Importance, Interim Reporting Requirements, Problems in Interim Reporting,
Improving Interim Reports.
6. Social and Environmental Reporting
Definition, Need, Social Performance, Objectives and Standards of Corporate Social
Accounting and Reporting, Social Disclosure in Annual Reports, Approaches to Social
Reporting, Various dimensions of the social and environment reporting, Green reporting.
7. Ethical Issues in Financial Reporting
Fraudulent Financial Reporting, Ethical Standards for Preparing Financial Statements and
Reports, Standards of Ethical Conduct for Members, Resolution of Ethical Conflict, Financial
Executives International (EFI) Code of Ethics.
8. Financial Reporting Practices in Bangladesh
Reporting Practices in Private, Public and Multinational Corporations.
Book Recommended
Text: L.S. Porwal: Accounting Theory
References:
1. Jawhar Lal: Corporate Financial Reports Theory and Practice.
2. IASB Committee: International Accounting Standards.

COURSE NO. ACT. 5203: PROJECT MANAGEMENT
1. Introduction
Concept of Project Characteristics and Usefulness of Industrial & Other Development
Projects Types of Projects Project Life Cycle Project Product Life Cycle Project
Appraisal and Evaluation Facets of Project Analysis Feasibility Study of Projects
Project Management Importance of Project Management and Difficulties in Managing
Projects.


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2. Market and Demand Analysis
Situational Analysis and Specification of Objectives Sources of Information Conduct
Market Survey Characteristics of the Market Methods of Demand Forecasting
Uncertainties in Demand Forecasting Market Planning.
3. Technical Analysis
Manufacturing Process/Technology Technical Arrangements Material Inputs and Utilities
Product Mix Plant Capacity Location and Site Machinery and Equipment Structures
and Civil Works Environmental Aspects Project Charts and Layouts Schedule of
Project Implementation Need for Considering Alternative.
4. Financial Estimates and Projections
Cost of Project Means of Finance Estimates of Sales and Production Cost of Production
Working Capital Requirement and its Financing Profitability Projections Projected
Cash Flow Statements Projected Balance Sheets.
5. Investment Criteria
Nature of Investment Decisions Importance Types of Investment Decisions Investment
Evaluation Criteria Payback Period Discounted Payback Period NPV IRR
Profitability Index ARR NPV vs. IRR NPV vs. PI: Complex Investment Decisions
Projects with Different Lives Investment Decisions under Capital Rationing Income Tax
Considerations in Capital Budgeting Project Risk and Required Rate of Return Cost of
Capital.
6. Social Cost Benefit Analysis
Rationale for SCBA UNIDO Approach Net Benefit in terms of Economic Prices; Shadow
Prices Basic Issues, Shadow Pricing of Specific Resources/ Accounting Prices
Measurement of Impact on Distribution Savings Impact and its Value Income
Distribution Impact Adjustment for Merit and Demerit Goods Little & Mirrless Approach
Shadow Prices Shadow Prices of Traded Goods Accounting Price of Non-traded Goods
Shadow Wage Rate Accounting Rate of Return.
7. Network Techniques in Project Management
Network Techniques for Project Management Development of Project Network Time
Estimation Determination PERT/CPM Techniques Network Analysis Network Cost
System Project Cost Control Time /Cost Trade off Procedures Resource Constraint in
Project Scheduling.
8. Managing Projects in Bangladesh
Management of development projects in Bangladesh Project Planning & Processing
Procedure in Bangladesh Formulation Appraisal Approval and Implementation


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Project Pro-forma TA Projects Institutions involved in Project Processing in Bangladesh
Cost & Time Overruns Problems in Bangladesh Monitoring and Evaluation of Project in
Bangladesh Human Aspects of Project Management.
Books Recommend:
Text Book:
Prasanna Chandra: Projects Planning, Analysis, Implementation & Review.
Reference Books:
1. B.B. Goel : Project Management Principles and Techniques
2. Skylark Chanda : Managing Projects in Bangladesh
3. R.L. Pitale : Project Appraisal Technique
4. Lock. D : Project Management

COURSE NO. ACT. 5204: PRODUCTION AND OPERATIONS MANAGEMENT
1. Introduction
History and Development of Production Management, Production Systems, Types of
Production, Production Function and Its Environment, Operation Management and Other
Business Specialties, Scope & Function of Production Management, Role of Production
Management in Economic Development.
2. Product and Service Design
Definition, Product Design and Development Sequence, Lifecycle Involvement with Product,
Computer Aided Design, Process, Techniques, The Manufacturing Cycle, Research and
Development, Standardization, Simplification.
3. Enterprise Resource Planning
Plant Layout, Basic Layout Types, Principles and Factors of Plant Layout, Criteria of a Good
Layout, Plant Layout Procedures, Symptoms of Bad Layout, Line Balancing, Flow Pattern,
Material Handling, Maintenance and Replacements, Computerized Layout Techniques
CRAFT, Assembly Lines, Job Design and Work Measurement.
4. Production Control
Definition of Production Planning and Control (PPC), Interaction of PPC with Other
Functions, Meaning, Objectives, and Procedures of Routing, Basic Scheduling Techniques
PERT/CPM, Gantt Chart, Dispatching and Follow up, Objectives and Benefits of Production
Control Principles and Procedures of Production Control.


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5. Inventory Management and Control
Definition and Types of Inventory, Costs of Inventory, Inventory Control and Its Purposes,
Inventory Models, Inventory Control Systems, Techniques of Inventory Analysis, Materials
Requirements Planning (MRP), Just-in-Time (JIT) Production Systems, Organization of
Inventory Control.
6. Quality Management and Control
Meaning and Dimension of Quality, Quality Control, Costs of Quality, Total Quality Control
(TQC) and its Process, Benefits and Problems of Quality Control, Inspection and its
Procedures, Statistical Quality Control, Techniques of Statistical Quality Control, Work
Measurement, Time Study, Motion Study and Benchmarking.
7. Total Quality Management (TQM)
Definition, Basic Approach of TQM, Key Elements, Framework, Benefits, Foundations,
Obstacles of TQM, Tools and Techniques of International Organization for Standards (ISO),
ISO-9000, ISO-14000 Series Standards, Product Evaluation Standards.
Books Recommended
1. Chase and Aquilano : Production and Operations Management
2. K.K. Ahuja : Industrial Management
3. K.C. Jain & L.N. Aggarwal : Production Planning, Control and Industrial Management
4. William J. Stevenson : Production and Operation Management
5. D.H. Besterfield and Others : Total Quality Management

COURSE NO. ACT. 5205: STRATEGIC MANAGEMENT
1. Introduction
Meaning of Strategy and Strategic Management Strategic Planning Relationship between
a Companys Strategy and its Business Model Importance of Crafting and Executing
Strategy Components/Steps of Managerial Process of Crafting and Executing Strategy.
2. Evaluating a Companys External Environment
The Strategically Relevant Components of a Companys External Environment Five-forces
Model of Competition Factors affecting Competition from Substitute Products Factors
affecting the Bargaining Power of Suppliers Factors affecting the Bargaining Power of
Buyers.
3. Evaluating a Companys Resources and Competitive Position
Identifying the Components of a Single-Business Companys Strategy Identifying
Company Resource Strengths and Competitive Capabilities Identifying Company Resource


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Weaknesses and Competitive Deficiencies Identifying a Companys Market Opportunities
Identifying the External Threats to a Companys Future Profitability Understanding of
Companys Value Chain.
4. The Five Generic Competitive Strategies
Low-Cost Provider Strategy Broad Differentiation Strategy Focused Differentiation
Strategy Focused Low-Cost Strategy Best-Cost Provider Strategy.
5. Supplementing the Chosen Competitive Strategy
Collaborative Strategies Alliances and partnerships Merger and Acquisition Strategies
Vertical Integration Strategies Outsourcing Strategies Offensive Strategies Defensive
Strategies Website Strategies.
6. Tailoring Strategy to Fit Specific Industry and Company Situations
Strategies for Competing in Emerging Industries Strategies for Competing in Rapidly
Growing Markets Strategies for Competing in Maturing Industries Strategies for
Competing in Stagnant or Declining Industries Strategies for Competing in Turbulent,
High-Velocity Markets Strategies for Competing in Fragmented Industries Strategies for
Sustaining Rapid Company Growth Strategies for Industry Leaders Strategies for Weak
and Crisis-Ridden Businesses 10 Commandments for Crafting Successful Business
Strategies.
7. Diversification: - Strategies for Managing a Group of Businesses
Meaning of Diversification Strategies for Entering New Businesses Combination of
Related and Unrelated Diversification Strategies Evaluating the Strategy of Diversified
Company.
8. Executing/Implementing the Strategy
Building an Organization Capable of Good Strategy Execution Managing the Internal
Operations to Promote Better Strategy Execution Corporate Culture and Leadership Keys
to Effective Strategy Execution.
9. Sociology of Work and Work Organizations.
10. Strategy, Ethics and Social Responsibility
Understanding of Ethics in Business-management Morality Approaches to Managing a
Companys Ethical Conduct Linking a Companys Strategy to its Ethical Principles and
Core Values Strategy and Social Responsibility.


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Books Recommended:
1. Thompson, Arthur A. and Strickland III A.J. & Gamble John E., Crafting and
Executing Strategy, (16/e), McGraw Hill Irwin.
2. Hill, Charles W.L. and Jones Gareth R., Strategic Management: An Integrated
Approach, (7/e), Houghton Miffin Company.
3. Fred R. David, Strategic Management: Concepts and Cases, (10/e), Pearson Prentice
Hall.
4. Gregory G. Das & G.T. Lumpkin, Strategic Management: Creating Competitive
Advantages, (Latest Edition), McGraw Hill Irwin.
5. Michael A. Hitt, R. Dune Ireland & Robert E. Hoskisson.
6. Strategic Management: Competitiveness and Globalization (6/e), Thompson.

Prepared By:
Mohammad Ibrahim Arafat Chowdhury (Zico)
Class Representative
MBA (2
nd
Batch)
Department of Accounting & Information Systems

MBA Syllabus

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MBA Syllabus

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Generation Green, MBA (AIS), 2nd Batch, JNU

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