COURSE CODE:MCM301 COURSE TYPE: CCC … TITLE: MANAGEMENT CONCEPT CREDIT: THEORY: PRACTICAL: 6...

M. COM THIRD SEMESTER

COURSE CODE:MCM301 COURSE TYPE: CCC

COURSE TITLE: MANAGEMENT CONCEPT

CREDIT: THEORY: PRACTICAL: 6

HOURS: THEORY: PRACTICAL: 90

MARKS: THEORY: PRACTICAL: 70+30

MARKS THEORY: PRACTICAL:

OBJECTIVE:The objective of this course is to acquaint students with the management concept.

UN

IT-1

20

Ho

urs

Schools of Management Thought : Scientific, process, human

behaviour and social system school; Decision theory school;

Quantitative and system school; Contingency theory of

management; Functions of a manager.

UN

IT-2

20

Ho

urs

Managerial Functions : Planning - concept, significance, types;

Organizing - concept, principles of authority, theories, types of

organizations, authority, responsibility, power, delegation,

decentralization;

UN

IT-3

15

Ho

urs

Staffing; Directing; Coordinating; Control - nature, process, and

techniques.

UN

IT-4

20

Ho

urs

Motivation : Process of motivation; Theories of motivation - need

hierarchy theory, theory X and theory Y, two factor theory,

Alderfer’s ERG theory, McCleland’s learned need theory, Victor

Vroom’s expectancy theory, Stacy Adams equity theory.

UN

IT-5

15

Ho

urs

Group Dynamics and Team Development : Group dynamics -

Definition and importance, types of groups, group formation,

group development, group composition, group performance

factors; Principle-centered approach to team development.

Re

com

me

nd

ed

Re

adin

gs:



COURSE TITLE: ORGANISATIONAL BEHAVIOUR





OBJECTIVE: The Objective of this course is to help student understand and conceptual

framework of management and organizational behaviour.

UN

IT-1

18

Ho

urs

Organizational Behaviour : concept and significance ; Relationship between management and organizational behaviour; Emergence and ethical perspective; Attitudes; Perception; Learning; Personality; Transactional analysis.

UN

IT-2

18

Ho

urs

Leadership : Concept; Leadership styles; Theories - trait theory, behavioural theory, Fielder’s contingency theory; Harsey and Blanchard’s situational theory; Managerial grid; Likert’s four systems of leadership.

UN

IT-3

18

Ho

urs

Organizational Conflict : Dynamics and management; Sources, patterns,

levels, and types of conflict; Traditional and modern approaches to conflict;

Functional and difunctional organizational conflicts; Resolution of conflict

UN

IT-4

18

Ho

urs

Interpersonal and Organizational Communication : Concept of two-way

communication; Communication process; Barriers to effective communication;

Types of organizational communication; Improving communication;

Transactional analysis in communication.

Un

it-5

18

Ho

urs

Organizational Development : Concept; Need for change,

resistance to change; Theories of planned change; Organizational

diagnosis; Organizational Development intervention.

Re

com

me

nd

ed

Re

adin

gs



COURSE TITLE: ADVANCE COST ACCOUNTING





OBJECTIVE: This course exposes the students to the basic concepts and the tools used in cost

accounting.

UN

IT-1

22

Ho

urs

Nature and significance of cost accounts - Definition of Costing, Scope, Objectives, Functions and limitations of cost accounting - Installation of costing system - Elements of Cost - Cost centre and profit centre - Preparation of Cost sheet, tender of quotations.

UN

IT-2

20

Ho

urs

Methods of Costing - Process costing, Treatment of equivalent production - Inter process profit - Joint and by product Costing - Preparation of contract account, Cost plus contract and escalation clause.

UN

IT-3

18

Ho

urs

Standard Costing and Variance analysis - Material, Labor and Overheads -reporting of variances

UN

IT-4

15

Ho

urs

Cost control - Reconciliation Statement - Control over wastages, Scrap, Spoilage and defectives - Constituting cost reduction cell.

UN

IT-5

15

Ho

urs

Activity based costing - JIT Costing - Cost Audit

Re

com

me

nd

ed

Re

adin

gs

1. S.P. Jain and K.L. Narang - Cost accounting-Kalyani Publishers-New Delhi.

2. B.K. Bhar - Cost Accounting-Academic publishers, Calcutta

3. T.S.Reddy and Y.H. Reddy- Cost and Management Accounting-Margam Publications, Chennai

4. C.T.Horangren - Cost Accounting - A Managerial Emphasis - Pearson education - New Delhi

5. Jawaharlal - Cost Accounting-Tata Mc. Graw Hill

6. Ravi M Kishore Advanced Management Accounting - Taxman’s-New Delhi.

7. Robert S. Kaplan-Anthony A. Atkinson - Advanced Management Accounting - Prentice Hall of India-

New Delhi

8. Weldon’s Cost Accounting and Cost Methods - Mc. Donald and Evens Limited.

MASTER OF COMMERCE

(THIRD SEMESTER)

COURSE CODE: MCMS02 COURSE TYPE : OSC

COURSE TITLE:INTELLECTUAL PROPERTY RIGHTS, HUMAN RIGHTS & ENVIRONMENT:

BASICS

CREDIT: 06

THEORY: 06

HOURS : 90

THEORY: 90

MARKS : 100

THEORY: 70 CCA : 30

OBJECTIVE:

- Understands the concept and place of research in concerned subject

- Gets acquainted with various resources for research

- Becomes familiar with various tools of research

- Gets conversant with sampling techniques, methods of research and techniques of analysis of data.

UN

IT -

1

12 H

rs

Patents :- Introduction & concepts, Historical Overview.

Subject matter of patent.

Kinds of Patents.

Development of Law of Patents through international treaties and conventions including TRIPS

Agreement.

Procedure for grant of patents & term of Patent.

Surrender, revocation and restoration of patent.

Rights and obligations of Patentee

Grant of compulsory licenses

Infringement of Patent and legal remedies

Offences and penalties

Discussion on leading cases.

UN

IT -

2

24 H

rs

Meaning of Copyright, Historical Evolution,

Subject matter of copyright.

Literary works

Dramatic Works & Musical Works

Computer Programme

Cinematographic films

Registration of Copyrights

Term of Copyright and Ownership of Copyrights

Neighboring Rights

Rights of Performers & Broadcasters

Assignment of Copyright.

Author’s Special Rights (Moral Rights)

Infringement of Copyrights and defenses

Remedies against infringement (Jurisdiction of Courts and penalties)

International Conventions including TRIPS Agreement WIPO, UCC, Paris Union, Berne

Convention, UNESCO.

Discussion on leading cases.

UN

IT -

3

10 H

rs

Rights: Meaning

Human Rights- Meaning & Essentials

Human Rights Kinds

Rights related to Life, Liberty, Equals & Disable

UN

IT -

4

2

4 H

rs

National Human Rights Commission

State Human Rights Commission

High Court

Regional Court

Procedure & Functions of High & Regional Court.

UN

IT -

5

20 H

rs

Right to Environment asHuman Right

International HumanitarianLaw and Environment

Environment and ConflictManagement

Nature and Origin ofInternational EnvironmentalOrganisations (IEOs)

Introduction to SustainableDevelopment and Environment

Sustainable Development andEnvironmental Governance

SU

GG

ES

TE

D

RE

AD

ING

S

1. G.B.Reddy, Intellectual Property Rights and Law, Gogia Law Agency, Hyderabad.

2. S.R.Myneni, Intellectual Property Law, Eastern Law House, Calcutta

3. P Narayanan Intellectual Property Rights and Law (1999), Eastern Law House, Calcutta, India

4. Vikas Vashistha, Law and Practice of Intellectual Property,(1999) Bharat Law House, New

Delhi.

5. Comish W.R Intellectual Property,3rd

ed, (1996), Sweet and Maxwell

6. P.S. Sangal and Kishor Singh, Indian Patent System and Paris Convention,

7. Comish W.R Intellectual Property, Patents, Copyrights and Allied Rights, (2005)

8. Bibeck Debroy, Intellectual Property Rights, (1998), Rajiv Gandhi Foundation.

MASTER OF COMMERCE

(THIRD SEMESTER)

COURSE CODE: MCM C01 COURSE TYPE : ECC

COURSE TITLE:TRIBAL STUDIES

CREDIT: 06

THEORY: 06

HOURS : 90

THEORY: 90

MARKS : 100

THEORY: 70 CCA : 30

OBJECTIVE:

- Understands the concept and place of research in concerned subject

- Gets acquainted with various resources for research

- Becomes familiar with various tools of research

- Gets conversant with sampling techniques, methods of research and techniques of analysis of data

- Achieves skills in various research writings

- Gets acquainted with computer Fundamentals and Office Software Package .

UN

IT -

1

1

2 H

rs Tribal Studies : Meaning, Nature, Scope, Need & importance of tribalstudies. Meaning, Definition &

characteristics of Tribe, Caste & Race.

UN

IT -

2

24 H

rs

Scheduled Tribe in India : Population Composition of tribal, classification of Indian Tribe – Racial,

Lingual, Geographical, Cultural.

Some Major Tribes in India : Santhal, Khasi, Munda, Bhils.

Some Major Tribes in Central India : Gond, Baiga, Bharia, Korkus.

UN

IT -

3

10 H

rs

Iliteracy :Poverty, Indebt ness, Unemployment, migration & ExploitationEnvironmental & Degradation.

Problem of Health and sanitation :

Prostitution, Culture Decay due to assimilation. Replacement & Rehabilitation of Tribal population.

UN

IT -

4

2

4 H

rs

Welfare-Concept, Characteristics: Tribal Welfare in post independenceperiod. Constitutional provision

& safe guard after independence, Legislation & Reservation Policy.

UN

IT -

5

20 H

rs

Tribal Development Programs for Scheduled Tribes : Medical, Education, Economy, Employment &

Agriculture Evaluation of Programs

Tribal Welfare & Advisory Agencies in India : Role of NGO’s in tribal development, Role of Christian

missionaries in tribal welfare & development. Tribal Welfare Administration.

SU

GG

ES

TE

D

RE

AD

ING

S

Tribal Development In India (Orissa) by Dr. Taradutt

Books on Tribal studies by PK Bhowmik

Books on 'Tribal Studies' by W.G. Archer


COURSE CODE: MCMC02 COURSE TYPE:ECC/CB

COURSE TITLE: STRATEGIC MANAGEMENT





OBJECTIVE:The objective of this course is to helpstudents learn the application of strategic management.

UN

IT-1

20

Ho

urs

Concept of Strategy : Defining strategy, levels at which strategy operates;

Approaches to strategic decision making; Mission and purpose, objectives and

goals; Strategic business unit (SBU); Functional level strategies.

Environmental Analysis and Diagnosis : Concept of environment and its

components; Environment scanning and appraisal; Organisational appraisal;

Strategic advantage analysis and diagnosis, SWOT analysis.

UN

IT-2

20

Ho

urs

Strategy Formulation and Choice of Alternatives : Strategies - modernisation,

diversification, integration, Merger, take-over and joint strategies; Turnaround,

divestment and liquidation strategies; Process of strategic choice-industry,

competitor and SWOT analysis; Factors affecting strategic choice; Generic

competitve strategies- cost leadership, differentiation focus, value chain analysis,

bench marking, service blue printing.

UN

IT-3

15

Ho

urs

Functional Strategies : Marketing, production / operations and R & D plans

and policies.

Functional Strategies : Personnel and financial plans and policies

UN

IT-4

20

Ho

urs

Strategy Implementation : Inter-relationship between formulation and

implementation; Issues in strategy implementation; Resource allocation.

Strategy and Structure : Structural considerations, structures for strategies;

Organisational design and change.

UN

IT-5

15

Ho

urs

Strategy Evaluation : Overview of strategic evaluation;

Strategic control; Techniques of strategic evaluation and control.

Global Issues in Strategic Management.

Re

com

me

nd

ed

Re

adin

gs

¼


COURSE CODE: MCMC03 COURSE TYPE: ECC/CB

COURSE TITLE: INTERNATIONAL MARKETING





OBJECTIVE: The course intends to familiarise the students with the concept and issues of international

marketing and enable them to be able to analyse the foreign market environment and

develop international marketing strategies for a business firm.

UN

IT-1

1

5H

ou

rs INTRODUCTION TO INTERNATIONAL MARKETING:

Definition - Developing a global awareness – Concepts (Domestic Market, Extension Concept,

Multi-domestic Market Concept, and Global Marketing Concept) - Driving forces (Market

needs, Technology cost, Quality, Communication and Transportation, Leverage) - Restraining

forces (Market differences, History, Myopia, Organizational culture, National controls/ Barriers to entry) - Domestic marketing Vs. International marketing.

UN

IT-2

2

2H

ou

rs

INTERNATIONAL MARKETING ENVIRONMENT:

Economic Environment: Economic Systems (Capitalist, Socialist & Mixed) - Market Development (Stages of Market Development, Low-income, High Income, Location of

income,Location of population, Marketing of Economic Development) - Global Environment –

PoliticalEnvironment - Multiplicity of Political Environments (Foreign Politics Domestic

Politics,International Politics) - Types of Political System (Parliamentary, Absolutist, Two-Party, Multiparty,Single Party, Dominated single party) - Political Risks of Global Business –

Sovereigntyof nations - Stability of government policies.Legal Environment: Multiplicity of

legal environment (Domestic, Foreign, and International) -Bases for legal system - Commercial Law within countries (Marketing laws, Green Marketingnd Anti-trust) – Bribery - Gray Market

– Counterfeiting - Protection of Intellectual PropertyRights.Cultural Environment: Culture and

its characteristics - Elements of culture - Cultural Knowledge- Cultural Values.Business Customs in International Marketing: Required Adaptation - Methods of doing business-

Business Ethics

UN

IT-3

1

5H

ou

rs

INTERNATIONAL MARKETING SEGMENTATION, TARGETING AND

FOREIGN MARKET ENTRY STRATEGIES: Global Segmentation, Targeting and Positioning - Research Process (Defining the problem,

establishing research objectives, sources of data etc.) - Research on Internet - Planning for

global markets (Company objectives and Resources, International commitment and Planning process) - Criteria for selecting a foreign market entry strategy - Foreign Market Entry

Strategies(Exporting, Branches, Subsidiaries, Licensing, Agents and Distributors, Joint

Ventures,Manufacturing, Assembly Operations, Management Operations, Management

Contracts,Turnkey Operations, Acquisitions, Internet, Franchising, Consortia, Counter-trade, Strategicinternational alliances, Foreign direct investment, Factoring and forfeiting).

UN

IT-4

2

0H

ou

rs

INTERNATIONAL MATRKETING MIX: PRODUCT AND PRICINGDECISIONS:

Product Decisions: Product and analysis of Product components - Product adoption - Physical

orMandatory requirements and adaptation - Product alternatives, Screening products for adaptation- Product standardization vs. Product adaptation - Green Marketing and Product

Development -Brands (Global, National, and Private) – Packaging - Inter-national Product Life

Cycle -International Product - Promoting Industrial Product - Marketing Services' globally

(Servicesopportunities in global markets, entering global markets, Market environment for businessservices).Pricing Decisions: Approaches to international Pricing (Full cost vs. Variable

cost pricing,skimming and Penetration pricing) - Dumping - Types of dumping (Sporadic,

Predatory,Persistent and Reverse dumping) - Price distortion – Inflation - Transfer Pricing – AdministeredPricing (Cartels, Government influenced pricing) - Counter-trade.

UN

IT-5

1

8H

ou

rs

INTERNATIONAL MARKETING MIX: DISTRIBUTION & PROMOTIONDECISIONS:

Distribution Decisions: Channel Constraints – Channel Terminology – Distribution Patterns –

General Patterns ( Middlemen services, Line Breadth, Cost and Margins, Channel length, Nonexistencechannels, blocked channels, stocking, Power and competition – Retail Patterns

(SizePatterns, Direct Marketing) – World Wide Web (Special issues, Promotion) – Alternative

middlemen choices (Home country middlemen, Foreign country middlemen, Government affiliated middlemen) – Determinants of Channel types (Legal regulations, Product image,

Product characteristics, Middlemen loyalty and conflict, Local customs, Power and Coercion,

Control) – Channel structure (Consumer Products, Industrial Products).Promotion Decisions:

Promotion Mix Concept – Personal Selling (Personal Selling vs.Advertising, Vary quality, inter-cultural negotiations, Motivation, Telemarketing, ExpatriatePersonnel) – Publicity

(Nature, Management, Negative Publicity) – Sales Promotion (Nature, andRestrictions –

Overseas Product exhibitions – Global Adverting Concept – Global creativechallenges – Internet (A media-mix alternative) – Advertising Agency Standardized international

advertising – Developing cultural awareness.

REC

OM

MEN

DED

R

EAD

ING

S:

1.Czinkota : International Marketing, Thomson;

2.Sak Onkvisit and John J. Shaw: International Marketing: Analysis & Strategy, PHI; 3.Warren J. Keegan: Global Marketing Management, PHI;

4.Roger Bennet: International Marketing: Strategy. Planning Market Entry & Implementation,

Kogan Page Ltd., U.K; 5.Philip R. Cateora and John L.Graham: International Marketing, TMH;

6. Doole: International Marketing Strategy, Thomson.



COURSE TITLE: PRODUCTION MANAGEMENT





OBJECTIVE:The objective of this course is to acquaint with the production management.

UN

IT-1

1

5H

ou

rs Fundamentals of production management, Nature, Scope, Functions ;

Problems, Production and Productivity organizing for production. Types of

manufacturing systems.

UN

IT-2

2

0H

ou

rs Production planning, Objectives, Factors affecting Production Planning.

Planning future activities, forecasting. Qualitative & Quantative

forecasting Methods, longrange forecasts, project planning method

(P.E.R.T. and C.P.M.) Process planning System. Techniques of process

planning : Assembly charts, process charts make or buy analysis.

UN

IT-3

1

5H

ou

rs Process design, Factors affecting design Relation with types of

manufacturing plant location and layout : Factors affecting location. Types

of plans layout, evaluation of alternative layout.

UN

IT-4

2

0H

ou

rs Work measurement and work standards Uses of work measurement date,

procedure for work measurement. Direct work measurement. Time study,

activity sampling, Indirect work measurement : Syntetic timing,

Predetermined motion time system, analytical estimating. Methods

analysis : Areas of application, Approaches to methods design, Tools for

methods analysis, work simplification programme.

UN

IT-5

2

0H

ou

rs Production Control – Control functions : Routing Londing, Scheduling,

Despatching, Follow up. Quality control & inspection : place of quality

control in modern enterpriss, organisation of qualit control. Statistical

quality control, inspection location for inspection, inspection procedure

and records, Inspection devices.

Re

com

me

nd

ed

R

ead

ings



COURSE TITLE: LIFE INSURANCE





OBJECTIVE: To acquaint the student about the changing scenario in Life & Health Insurance.

UN

IT-1

1

8H

ou

rs

RISK MANAGEMENT:

Managing Personal Risks: Premature Death, Superannuation, Disability, Unemployment, Managing

RisksAssociated with Premature Death: Identifying and Measuring Risks Associated with Premature

Death -Amount of Life Insurance to Own - Approaches for Estimating Optimal Life Insurance.

Protection: Human Life Value Approach - Needs Approach - Capital Retention Approach - Risk

Associatedwith Superannuation - Risk of Outlining the Retirement Accumulation - Estimating the

Accumulation Need -Risks Associated with Disability - Needs Analysis for Disability Risk - Available Resources to Meet theDisability Risk - Providing for the Gap Between Needs and Available Resources -

Evaluating MedicalExpenses Exposure - Managing Risk of Unemployment - State Unemployment

Insurance Programmes – RiskRetention and Risk Reduction.

UN

IT-2

1

8H

ou

rs

LIFE INSURANCE – INTRODUCTION:

Types of life insurance Contracts - Term and Cash Insurance - Level Premium Concept - Life Insurance

products - Types of Term Insurance - Whole Life Insurance: Ordinary Life Insurance, Limited payment

LifeInsurance, Endowment Life Insurance - Variation of Whole Life Insurance: Variable Life Insurance

,Universal Life Insurance, Variable Universal Life Insurance, Current Assumption whole life insurance,

Indeterminate Premium Whole Life Insurance - General Classifications of Life Insurance: Ordinary Life

Insurance, Industrial Life Insurance Group Life Insurance, Credit Life Insurance - Computation of Life

Insurance premium: Mortality, Interest, Net Single Premium, Net Level Premium, Reserves on Life

Insurancepolicies - Benefits-Certain and Benefits-Uncertain contracts

UN

IT-3

1

8H

ou

rs

LIFE INSURANCE CONTRACTS: Inception of the Life Insurance Contract - General Provisions of Life Insurance: Ownership Clause,

Beneficiary Clause, Incontestable Clause, Suicide Clause, Grace Period, Reinstatement,

Misstatement of Age or Sex Clause; Change-of - Plan Provision, Exclusion And Restrictions,

Payment of Premiums, Assignment Clause, Policy Loan Provision - Dividend Options: Cash,

Premium Reduction, Accumulate at Interest, Paid-up Additions, Fifth Dividend Option - Term

Insurance - Non-Forfeiture Option or Cash Surrender Option - Settlement Options: Interest Option,

Fixed Period Option, Fixed Amount Option, Life Income Option - Additional Life Insurance

Benefits: Waiver of Premium Provision, Guaranteed Purchase Option, Accidental Death Benefit

Rider, Cost of Living Rider - Buying Life Insurance - Determining the Cost of Life Insurance - Rate

On Saving Component - Taxation and Life Insurance - Shopping for Life Insurance.

UN

IT-4

1

8H

ou

rs HEALTH INSURANCE:

Individual Health and Disability Income Insurance - Types of Individual Health Insurance

Coverage: Hospital- Surgical Insurance, Major Medical Insurance, Long Term Care Insurance,

Disability Income Insurance – Need for Disability Income Insurance - Short Term Versus Lang

term Disability Coverage Health Insurance for the Elderly, Long Term Care Insurance - Shopping

for Health Insurance - Employee Benefits: Group Life and Health Insurance, Group Insurance,

Group life Insurance Plans, Group Health Insurance Plans, Group Disability - Income Insurance.

UN

IT-5

1

8H

ou

rs INSURANCE COMPANY OPERATONS:

Rate Making – Underwriting – Production - Claim Settlement – Reinsurance - Life Insurance

Industry in India - Government Insurance Units - Private Players - Emerging Scenario - Marketing

Systems – Distribution Channels - Agents and Brokers - Changes in Distribution System -

Government regulation of Insurance - Rationale of Regulation - Function of IRDA, IITDA

Regulations - Issues in Insurance Regulation.

Re

com

me

nd

ed

R

ead

ings

1.Vaughan, E.T & T.Vaughan: Fundametals of Risk Insurance, Johan Willey & Sons

2.Course material and books published by ‘Insurance Institute of India, Mumbai’

3.Rejda, G.E: Principles of Risk Management and Insurance (Seventh Edition), Pearson

4.Treischmann: Risk Management & Insurance, Thomson

5.Chance: Introduction to Risk Management and Derivatives, Thomson.



COURSE TITLE: ACCOUNTING METHODS





OBJECTIVE:The objective of this course is to expose students to accounting issues and practice.

UN

IT-1

22

Ho

urs

Preparation of Accounts from incomplete records and single entry system. Branch Accounts - Independent and foreign branch, Department accounts.

UN

IT-2

15

Ho

urs

Lease accounts, Accounting for Price level changes, Human Resource Accounting.

UN

IT-3

18

Ho

urs

Accounts of Hotel Companies, Accounts for Hospitals, Accounts of professional people.

UN

IT-4

20

Ho

urs

Accounting for educational institutions Accounts of Co‐operative societies. Accounts of Agricultural farms.

UN

IT-

51

5H

ou

r Government Accounting. Insolvency accounts (individual and firm).

COURSE CODE:MCM301 COURSE TYPE: CCC … TITLE: MANAGEMENT CONCEPT CREDIT: THEORY: PRACTICAL: 6...

Documents

Transcript of COURSE CODE:MCM301 COURSE TYPE: CCC … TITLE: MANAGEMENT CONCEPT CREDIT: THEORY: PRACTICAL: 6...