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Strategic Financial Management is popularly referred to as SFM. It helps you to understand various concepts related to decisions in financial management like financing decisions, investment decisions and dividend decisions. This subject is revised keeping in mind the advent of globalisation and huge number of cross border transactions. Developments in the Indian financial system is given equal significance along with the International evolution of finance.
Basic concepts of cost & management accounting have already been covered in CA Inter. Therefore, at this level management objectives are studied with cost concepts for better cost control and cost reduction.This paper makes it easy for CAs to internally monitor the organisation’s performance with developed analytical & evaluation skills.
The topics covered in Strategic Cost Management & Performance Evaluation at CA final Level
In the old syllabus, it was referred as AMA or advanced management accounting which included many QT topics (Quantitative aptitude). In the new syllabus, except learning curve and LPP, no other QT topics are covered. The intention of ICAI is to cover more topics related to decision making. Though topics in AMA are continued like standard costing, marginal costing etc., emphasis in the new syllabus in this paper is more towards case studies related concepts.
The entire syllabus of Strategic Cost Management & Performance Evaluation is divided into following parts:
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