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MBA (FT)
References :
1. David H. Holt : Entrepreneurship – New Venture Creation (Prentice Hall of India, New Delhi)
2. Marc. J. Dollinger : Entrepreneurship – Strategies & Resources (Pearson Education, New Delhi)
3. Peter F. Drucker : Innovation and Entrepreneurship (William Heinemann Ltd., Landon)
4. M.B. Shukla : Entrepreneurship and Small Business Management (Kitab Mahal, Allahabad)
5. S.S. Khanaka : Entrepreneurial Development (S. Chand & Company Ltd., New Delhi)
6. Vasant Desai : Dynamics of Entrepreneurial Development & Management
(Himalaya Publishing House, Bombay)
7. B.K. Singh : Entrepreneurship (Wisdom Books)
MFT 412: Management Accounting
Orientation in Accounting : Recording, Classifying and Summarising of Business
Transactions. Accounting Principles and Concepts. Bank Reconciliation Statement. Preparation
of Final Accounts of Proprietorship and Partnership Firms. Forms of Company Annual
Accounts as per the Companies Act. (No numerical questions will be asked, however,
theoretical questions may be asked).
UNIT-III : Fund Flow and Cash Flow Statements : Meaning and Importance of Fund Flow
and Cash Flow Statement. Preparation and Interpretation of Fund Flow and Cash Flow
Statements.
UNIT-IV : Budget and Budgetary Control : Concept and Nature of Budget and Budgetary
Control. Advantages and Limitations of Budgeting. Essentials of an Effective Budget.
Classification and Preparation of Budgets. Sales Budget. Production Budget. Cash Budget and
Flexible Budget. Objectives, Essentials and Types of Managerial Reports.
UNIT-V : Standard and Marginal Costing : Types of Standards and Procedure of Setting
Standard Cost. Meaning and Application of Marginal Costing. Determination of Marginal
Costs and Profits. Break-even Analysis and its Uses. Variance Analysis – Concept, Kinds and
Uses. Analysis of Material, Labour and Overhead Variances.
MFT 413: Business Statistics
UNIT-III : Statistical Testing : Hypothesis and Errors. Sample Size – Large and Small.
Sampling Tests – Z Test. t. Test and F Test. Chi-Square Test.
UNIT-V : Statistical Decision Theory : Decisions under Certainty Risk and Uncertainty.
Decision Criteria – Minimax, Maximax and Baye’s Criteria. Utility Theory. Decision Trees
and Their Application.
References :
References :
UNIT-II : MIS and System Analysis : System Concepts. Types of System. Principles of
System and Subsystems. Organisation as a System. Systems Approach. Meaning, Nature,
Functions and Principles of System Analysis. Data Flow Diagrams. Data Dictionary. Analysis
of MIS.
UNIT-III : MIS and System Design : System Design Concept. Principles of System Design.
Input and Output Designing. Relevant Information Needs in MIS Design. Conceptual System
Design. Detailed System Design. Implementation, MIS Installation and Evaluation.
References :
UNIT-II : Organising : Nature, Process and Significance of Organising. Formal and Informal
Organisation. Theories of Organisation. Organisation Structure – Concept, Types and
Determinants of Organisation Structure. Concept and Bases of Departmentation and the
Factors Affecting it. Delegation of Authority. Span of Management. MBO Vs. MBE.
Centralisation Vs. Decentralization.
UNIT-III : Staffing : Concept and Process of Staffing. Manpower Planning Process. Job
Analysis, Description and Specification. Sources of Recruitment and Process of Selection.
Types of Interview. Concept, Significance and Methods of Training. Concept and Methods of
Performance Appraisal. Job Evaluation – Concept and Methods.
References :
UNIT-IV : Balance of Trade, Balance of Payment and Capital Movements : Nature and
Importance of Balance of Trade and Balance of Payments. Structure of Balance of Payments.
Disequilibrium in Balance of Payments – Kinds, Causes and Measures. International Capital
Movements – Meaning, Classification and Role International Capital Movements. Factors
Governing International Capital Movements. Foreign Direct Investment – Concept,
Significance and Impact. Multinational Corporations – Concept, Features, Classification, Role
and Limitations.
UNIT-V : Foreign Exchange and International Trade Policy : Meaning and Importance of
Foreign Exchange. Determination of Exchange Rate – Mint Parity Theory, Purchasing Power
Parity Theory and Balance of Payments Theory. Exchange Control – Meaning, Objectives,
Methods and Effects of Exchange Control. International Trade Policy – Instruments of Trade
Policy. Tariffs and Non-Tariff Barriers. Free Trade and Protection.
References :
1. Krugman, Paul R. & Obstfeld Maurice – International Economics : Theory and Policy (Pearson Education).
2. Salvatere, Dominick – International Economics (John Coileyacons).
3. Chacholiades, Miltiades – International Economics (Mc Graw-Hill).
4. Mithani, D.M. – International Economics (Himalaya Publishing House).
5. Agrawal, Raj – International Trade (Excel Books).
6. Jhingan, M.L. – International Economics (Vrinda Publications).
7. Vaish, M.L. & Singh, S. – International Economics.
8. Varshney R.L. & Maheshwari – International Economics.
MFT 421: Corporate Tax Planning and Management
Orientation in Income Tax : Important Definitions : Assessment Year; Previous Year;
Person; Assessee; Income; Residence and Tax Liability. Exemptions from Tax. A brief
discussion on different heads of Income Tax. (Students are expected to acquire a general
awareness of different aspects of Tax. Only theoretical questions may be asked at sessional
level.)
UNIT-I : Introduction : Concept and Significance of Tax Planning. Tax Avoidance and Tax
Evasion. Corporate Taxation and Dividend Tax. Tax Planning with Reference to Location,
Nature and Form of Organisation of New Business. Tax Planning in Relation to Capital Gains,
Income From other Sources and Clubbing of Income.
UNIT-II : Tax Planning and Financial Management Decisions : Tax Planning Regarding
Capital Structure Decision, Dividend Policy, Inter-corporate Dividends and Bonus Shares.
UNIT-III : Tax Planning and Managerial Decision : Tax Planning Regarding Own or Lease;
Sale of Assets used for Scientific Research; Make or Buy Decisions, Repair, Replacement,
Renewal or Renovation and Shutdown or Continue Decisions.
UNIT-IV : Special Tax Provisions : Tax Provisions Regarding Free Trade Zones, Special
Economic Zones, Infrastructure Sector and Backward Areas. Tax Incentives for Exporters and
100% Export Oriented Units. Carry Forward and Set-Off of Losses and Depreciation.
UNIT-V : Tax Payment and Issues Regarding Amalgamation : Tax Deductions and
Collection at Source. Advance Payment of Tax. Tax Planning with Reference to Merger,
Demerger, Reverse merger, etc.
References :
1. Ahuja G.K. and Ravi Gupta : Corporate Tax Planning & Management (Bharat Law House, New Delhi)
2. Lakhotia, R.N. : Corporate Tax Planning & Management (Vision Publications, New Delhi)
3. Singhania, Vinod K. : Direct Taxes : Law & Practice (Taxman, Publication, New Delhi)
4. Singhania, Vinod K.: Direct Tax Planning & Management (Taxman, Publication, New Delhi)
5. Income Tax Rules, 1962.
6. Circular Issued by C.B.D.T. Income Tax Act, 1961.
MFT 422: Financial Management
UNIT-I : Introduction : Concept, Nature and Scope of Business Finance. Objectives and
Functions of Financial Management. Role of the Finance Manager. Time Value of Money,
Risk and Return. Forms of Business Organisation and Financial considerations underlying the
Choice of Form of Business Organisation.
UNIT-II : Product and Pricing Decisions : Concept and Classification of Product. Product
Mix and Product Line Decisions. Branding Packaging and Lebelling Decisions. Product Life
Cycle. Product Positioning Strategy. New Product Planning and Development. Consumer
Adoption Process. Pricing Decisions – Concept, Objectives and Role of Pricing. Procedure of
Setting Price. Pricing Policies. Initiating and Responding to Process Changes.
References :
Suggested Readings
UNIT-III : Customer Satisfaction, Loyalty and Equity : Nature, Role and Aspects of
Customer Satisfaction. Measurement of Customer Satisfaction. Concept, Significance and
Lively of Customer Loyalty. Factors Influencing Customer Loyalty. Concept and Significance
Customer Loyalty. Process of Developing Loyalty Strategy. Total Quality Management and its
Relations with CRM. Complaint Management - Reasons, Classification and Advantages of
Complaints and Complaint Management System.
UNIT-V : Issues Relating to CRM : Technology and CRM. eCRM - its Components. Call
Centres Role in CRM in B 2 B Markets. CRM in Services. CRM in Product Markets.
Economics of CRM.
References :
1. Sketh, Jagdish N., Parvatiya, Atul and Shinesh. G – Customer Relationship Management –
Emerging Concepts, Tools and Applications (Tata Mc Graw-Hill Publishing Co.).
2. Shinesh, G. and Sheth, Jagdish N. – Customer Relationship Management –
A Strategic Perspective (Macmillan).
3. Sugandhi, R.K. – Customer Relationship Management (New Age International).
4. Mohamed, H. Peem and Sagadevan, A – Customer Relationship Management (Vikas).
5. Kotler, Philip – Marketing Management – Prentice-Hall.
MFT 426: International Business Environment
UNIT-I : Introduction : Nature, Scope and Significance of International Business
Environment. Structure of International Business Environment. Features of International
Business Environment. Globalisation. Advantages and Challenges of Globalisation and
International Business. Modes of International Business. International Business Vs. Domestic
Business. Impact of Protectionism of International Business. Technology and International
Business.
UNIT-III : Political and Legal Environment : Political Systems and Stability of Government
Policies. Nationalism. Political Risks in International Business. Assessment of Political
Vulnerability. Legal System – Jurisdiction in International Legal Disputes and Protection of
Intellectual Property Rights. Commercial Laws within Countries. Grey Market. Money
Laundering. Antidumping. Counterfeiting. Governmental Influence on Trade.
UNIT-IV : Group, Family, Social Class : Concept and Types of Group. Reference Group.
Consumer Related Groups. Family and Socialisation of Family Members. Family Life Cycle.
Concept of Social Class. Select Consumer Behaviour Applications of Social Class. Concept of
Culture and Influence of Culture on Consumer Behaviour. Sub-culture. Models of
Organisational Buying Behaviour.
References:
1. Leon G. Schiffman and Leslie Lazar Kanuk : Consumer Behaviour (Pearson Education)
2. Suja R. Nair : Consumer Behaviour in Indian Perspective (Himalaya Publishing House)
MFT 512: Marketing Logistics & Risk Management
UNIT-I : Introduction : Concept, Scope and Objectives of Marketing Logistics. Factors
Responsible for the Importance of Logistics. Total Cost Approach to Logistics. Supply Chain
Management Vs. Logistics. Relevance of Logistics in Foreign Trade. Transportation – Modes
of Transportation. Concept and Elements of Customer Service.
UNIT-II : Air Transport and Shipping : Importance of Air Transport in International Trade.
International Set-up for Air Transport. Air Cargo Tariff Structure. Problems and Prospects of
Air Transport. Structure of Shipping – Characteristics of Shipping. Classification of Ships –
Liner and Tramp. Chartering Practices. Organisation of Shipping Company. Freight Structure.
UNIT-V : Logistics Audit Control and Risk Management : Concept and Process of
Logistics Audit. Logistic Control Process. Risk Management – Concept, Importance and
Types.
References:
1. Kapoor, Satish K. & Purva Kausal : Marketing Logistics : A Supply Chain Approach
(Pearson Education)
1. Ismail, Rege : Logistics Management (Excel Books)
2. Khanna, K.K. : Physical Distribution Management : Logistical Approval (Himalayan Publishing
House).
3. Gourdin, K.N. : Global Logistics Management : A Competitive Advantage for the New Millennium
(Blackwell).
4. Lambert, D. et al : Strategic Logistics Management (Tata McGraw-Hill).
5. Wood. D. et al : International Logistics (Kluwer Academic Publishers).
References:
UNIT-III : Direct Investment and Collaborative Strategies : Need for Foreign Direct
Investment. Methods of Making Foreign Direct Investment. Factors Influencing Foreign Direct
Investment. Types of Collaborative Arrangements. Problems of Collaborative Arrangements.
Global Manufacturing Strategy.
References:
1. John D. Daniels, Radebaugh & Sullivan : International Business : Environments and Operations
(Pearson Education)
2. John D. Daniels, Radebaugh & Sullivan : Globalisation and Business (Prentice – Hall of India)
MFT 515: International Marketing Research
UNIT-I : Introduction : Concept, Scope and Significance of International Marketing
Research. Distinction Between Marketing Research and International Marketing Research.
Classification of International Marketing Research. Role of Research in International
Marketing Strategy Formulation. Complexity in International Marketing Research.
UNIT-IV : Data Analysis and Report Preparations : Simple Data Analysis. Univariate and
Multivariate Data Analysis Techniques. Issues in Multi-Country Data Analysis. Report
Preparation and Presentation.
References:
Unit-III: Foreign Exchange Management: Meaning and Role of Foreign Exchange and Rate
of Exchange; Functions of Foreign Exchange Markets; Participants in Foreign Exchange
Market; Types of Exchange Rates; Factors Affecting Foreign Exchange Rate; Foreign
Exchange Contracts – Meaning and Types; Practical Problems on Foreign Exchange Rates and
Hedging of Forward Contracts.
UNIT-IV : Foreign Exchange Exposure and Risk : Nature of Foreign Exchange Exposure
and Risk; Types of Foreign Exchange Rate Risk and Exposure; Foreign Exchange Exposure -
Managing Foreign Exchange Risk and Exposure. Transaction Exposure; Hedging of
Transaction Exposure; Operating Exposure; Hedging of Real Operating Exposure.
UNIT-V : Foreign Exchange Regulation as Affecting Exports and Imports : Foreign Trade
Finance, Declaration under FEMA, 1999 - Payment for Imports and Exports; Forfaiting, Letter
of Credit, Pre-Shipment and Post Shipment Finance, Counter-Trade Government Assistance in
Exporting.
References:
1. Avadhani, V.A.; International Finance : Theory & Practice, Himalaya Publishing Company.
2. Apte, P.G.; International Financial Management, Tata McGraw-Hill.
3. Bhashyam, S. and R.L. Varshney, International Financial Management – An Indian Perspective,
Sultan Chand & Sons.
4. Eun, Cheol S. and Bruce G. Resnick, International Management, Tata McGraw-Hill.
MFT 521: International Marketing
UNIT-I : Introduction : Nature and Significance of International Marketing. Benefits of
International Marketing. International Marketing Task. Domestic Marketing Vs. International
Marketing. International Market Orientation – EPRG Framework. International Marketing
Information System.
References:
1. Onkvisit, Sak & John J. Shaw : International Marketing : Analysis and Strategy (Pearson
Education.
UNIT-II : World Trade and India : Growth in World Trade. Direction and Composition of
World Trade. Major Partners in World Trade – Exports & Imports. India’s Share in World
Trade. India’s Share in World Exports and Imports. WTO and World Trade.
UNIT-III: India’s Foreign Trade : Trends in India’s Foreign Trade During Five Year Plans.
Direction and Composition of India’s Exports and Imports. India’s Major Trading Partners –
Exports and Imports. Impact of Economic Reforms on the Direction and Composition of
India’s Exports and Exports. WTO and India’s Foreign Trade.
UNIT-IV : Developments of Foreign Trade Policy : Need for and Significance of Foreign
Trade Policy. Historical Development of Foreign Trade Policy in India. Coverage of Foreign
Trade Policy. Rationale and Impact of Foreign Trade Policy. Salient Features of Industrial,
Investment and Credit Policies.
UNIT-V : Foreign Trade Policy : Objectives and Features of Export Policy Resolution 1970.
Objectives and Features of Recent Foreign Trade Policies of India. Salient Features of Foreign
Trade Policy 2009-14. Regulations and Procedures for Availing Foreign Exchange Facilities.
Deemed Exports. Technology Policy.
References:
UNIT-IV : Export Promotion Councils and Commodity Boards : Organisation, Role and
Functions of Major Export Promotion Councils and Commodity Boards in Promoting Exports
from India.
UNIT-V : Promotional Measures : Duty Draw Back, Income Tax Exemptions and
Deductions, Central Sales Tax Exemptions, Exemptions from Service Tax, etc. Market
Development Assistance, Cash Support and General Incentives.
MFT 525: Sectoral Strategy For Exports
UNIT-I : Nature and Significance of Export Strategy. Formulation of Export Strategy.
Importance of Sectoral Strategy for Exports. Problems and Challenges of India’s Export
Sector.
UNIT-III : Exports of Marine Products, Dairy Products, Fruits and Vegetables, Processed
Foods, etc. The Problems and Prospects of their Exports as also their Major Markets.
UNIT-V : Export Performance, Problems and Prospects of Handicrafts, Gems & Jewellery,
Carpets, Leather Products, Cotton and Cotton Yarns, Machinery and Transport, etc. Services
Exports. Markets for These Products.
MFT 526: Export & Import Procedure & Documentation
UNIT-I : Introduction : Features and Rationale of Export and Import Business. Essentials for
Starting Export Business. Provisions Regarding Registration of Exporters. Steps Involved in
Export Order Procedure. Regulation, Procedure and Documentation for Obtaining Export
Licence and Export Credit Insurance. Selection of Overseas Agents for Export Trade.
UNIT-IV : Import Procedure and Documentation : Essentials for Starting Import Business.
Steps involved in Import Procedure. Registration of Importers. Categories on Importers.
Provisions Regarding Obtaining Import Licence. Special Schemes for Imports. Provisions
Regarding Imports for Personal Use. Provisions Regarding Imports of Gifts. Import of
Passenger Baggage.
UNIT-V : Quality Control and Pre-shipment Inspection Schemes : Procedures for Quality
Control and Pre-shipment Inspection. Excise and Customs Clearance – Regulations, Procedure
and Documentation. Procedure and Documents for Claiming Export Assistance.
References:
1. Hand book of Export-Import Procedures –Ministry of Commerce, Govt. of India Vol. I & II.
2. How to Export-Nabhi Publications.
3. How to Import-Nabhi Publication.
4. Ram, Paras; Exports : What, Where and HZ, Anupam.
5. Nabhi’s Exporters’ Manual & Documentan – Publication, New Delhi.