PARUL UNIVERSITY - Faculty of Management Studies

Department of Master of Business Administration

SYLLABUS FOR 2nd Sem MBA PROGRAMME
Cost and Management Accounting (06200151)

Type of Course: MBA

Prerequisite:
Rationale:

Teaching and Examination Scheme:

Teaching Scheme Examination Scheme

Credit External Internal Total
Lect Hrs/ Tut Hrs/ Lab Hrs/
Week Week Week
T P T CE P
4 - - 4 60 - 20 20 - 100
Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical

Contents:
Teaching
Sr. Topic Weightage
Hrs.
MODULE 1:

Introduction to Cost Accounting - Objectives and scope of Cost

Accounting, Cost centers and Cost units, Elements of Cost, Cost
behavior pattern, Separating the components of semi-variable costs,
Relationship of Cost Accounting, Financial Accounting, Management
Accounting and Financial Management. – (T-1 ) (Only Theory)
1 24% 14
Cost Ascertainment – (Material Cost)

Procurement procedures— Store procedures and documentation in

respect of receipts and issue of stock, Stock verification. Inventory
control – ABC Analysis,. Maximum Level, Minimum Level and Reorder
Level. (T -1) (Only Theory - different formats to record material
and inventory)

MODULE 2:

Cost Ascertainment – (Labour Cost)

Labour Cost, Classification of Labour cost. Remuneration system,

Methods of remuneration –Time Rate system, Piece rate system,
Incentive wages plans & Halsey Plan. (T – 1) (Only Theory - different
2 formats to record wages and labour hours) 26% 16

Direct Expenses and Overheads

Direct and Indirect Expenses. Overheads – Classification of

overheads. Allocation & Apportionment of Overheads. Absorption of
Overheads. ABC Costing Example. (T-1)
 MODULE 3:

Costing System – Unit costing, Job Costing, Batch Costing, Process

Costing and Operating Costing System. (Theory and Practical) (T-1)
3 Marginal costing compared with absorption costing, Contribution, 26% 14
Breakeven analysis and profit volume graph. Decision Making – Make
or Buy, Export Order, Sales Mix and Key factors. (Theory and
Practical) (T-1)

MODULE 4:

Budget and Budgetary Control – (T -2)

Master Budget and Responsibility Accounting. (Only Theory)

4 24% 16
Flexible Budgets and Cash Budget (Theory and Practical). Direct
cost variance (Material and Labour variances Only) and
Management Control

MODULE 5:

5 Students should give presentation on solution of given Practical %

problems/small cases.

*Continuous Evaluation:
It consists of Assignments/Seminars/Presentations/Quizzes/Surprise Tests (Summative/MCQ) etc.

Reference Books:
1. A Textbook on Cost and Management Accounting (TextBook)
M. N. Arora; Vikas Publication; 10th Edition
2. Cost Accounting- A Managerial Emphasis (TextBook)
Charles T. Horngren; Pearson; 14th Edition
3. Cost Management Accounting
Ravi Kishore; Taxman; LATEST
 PARUL UNIVERSITY - Faculty of Management Studies
Department of Master of Business Administration
SYLLABUS FOR 2nd Sem MBA PROGRAMME
Financial Management (06200153)

Type of Course: MBA

Prerequisite:
Rationale:

Teaching and Examination Scheme:

Teaching Scheme Examination Scheme

Credit External Internal Total
Lect Hrs/ Tut Hrs/ Lab Hrs/
Week Week Week
T P T CE P
4 - - 4 60 - 20 20 - 100
Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical

Contents:
Teaching
Sr. Topic Weightage
Hrs.
Module 1:

Understanding the Meaning of Financial Management, The Indian

1 30% 18
Financial System, Time value of Money, Valuation of Bonds and
Shares

Module 2:

Managements of Understanding Investment Decision and Various

2 Steps Involved: Nature of Investment Decision, Techniques of 20% 12
Investment Decisions; Discounted and Non Discounted Techniques,
Estimation of Discount Rate (Cost of Capital)

Module 3:

Understanding Working Capital Management as a Decision to Create

Value for Business: Principles of Working Capital Management,
3 30% 18
Various Approaches, Estimation of Working Capital, Management of
Components of Working Capital; Cash, receivables, inventory and
sources of working capital finance

Module 4:

Leverages – Meaning and Types , Theory of Capital Structure,

Relevance and Irrelevance of Capital Structure, Arbitraging, Sources of
4 20% 12
Long Term Finance, Understanding Dividend Decisions, Various
Models of Relevance and Irrelevance Approaches Towards Dividend
theory.

Module 5:
5 %
Case Studies

*Continuous Evaluation:
It consists of Assignments/Seminars/Presentations/Quizzes/Surprise Tests (Summative/MCQ) etc.
Reference Books:
1. FINANCIAL MANAGEMENT (TextBook)
I M Pandey; VIKAS PUBLISHING; LATEST
2. FINANCIAL MANAGEMENT (TextBook)
KHAN & JAIN; TATA MCGRAW HILL; LATEST
3. Financial Management, theory and Practice (TextBook)
PRASANNA CHANDRA; TATA MCGRAW HILL; LATEST

Course Outcome:
After Learning the course the students shall be able to:
□ To understand the tools of compounding and discounting which underlies valuing bonds and shares to
analyzing projects
□ To introduce students with techniques of capital budgeting and cost of capital which will help them in
evaluating and identifying valuable investment opportunities
□ To understand working capital management as a decision to create value for business by managing
components of working capital
□ To understand the decisions relating to capital structure, dividend policy and leverage in a firm
 PARUL UNIVERSITY - Faculty of Management Studies
Department of Master of Business Administration
SYLLABUS FOR 2nd Sem MBA PROGRAMME
Human Resource Management (06200154)

Type of Course: MBA

Prerequisite:
Rationale:

Teaching and Examination Scheme:

Teaching Scheme Examination Scheme

Credit External Internal Total
Lect Hrs/ Tut Hrs/ Lab Hrs/
Week Week Week
T P T CE P
4 - - 4 60 - 20 20 - 100
Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical

Contents:
Teaching
Sr. Topic Weightage
Hrs.
MODULE 1:

Introduction to Human Resource Management – Nature; Scope;

Importance; HRM Functions & HRM Models- Warwick Model, Harvard
Model and Guest Model

Integrating Strategy HR with Business Strategy- –Nature of SHRM;

Process; Barriers; Nature & Need for HR Evaluation; Approaches to
1 Evaluation ; ILO 25% 15

Human Resource Planning - Nature; Importance; Requisites for HRP;

Process; ; Methods of HRP Job Analysis – Nature; Process;
Requisites; Problems; Job Design – Importance; Approaches;
Challenges; Job Characteristic Model; Recruitment - Nature;
Importance; Factors; Process, Alternatives Selection – Nature;
Process; Evaluation; Barriers ; Assessment Centers; Barriers ;

MODULE 2:

Training & Development- Role & Importance of Orientation programs

& induction; Nature of T&D; ; Types of Training methods ; MDP’s ;
Measures to make it effective; Emerging Trends in HRM- Talent
Management; TQM; Career Management

Job Evaluation- Process; Methods

2 25% 15
Performance Appraisal – Concept; Process; Types of PA; ;Legal
constraints with PA

Compensation Management - Components; Theories of

Compensation

Incentive & Fringe Benefits –Nature; Types of Incentive scheme &

Fringe benefits
 MODULE 3:

A Safe and healthy Environment: Safety & Health- Explain ; Types

of Accident

Managing better Work- Employee Welfare- Nature; Types; Merit&

Demerit
3 25% 15
Industrial Relations & Trade union – Introduction ; Definition of IR;
Approaches of IR; Nature of Trade Union; TU Movement in India;
Challenges ;Resolving Disputes – Nature; Causes; Settlement of
Dispute; Grievance Handling; Labour Laws – Nature & Need ( Only
discuss – Objectives and Applicability); Introduction to different Labour
Laws

MODULE 4:

HR Audit & Evaluation : Nature & Need for HR Evaluation;

Approaches to Evaluation
4 25% 15
Global HRM- Domestic HRM & IHRM; Managing HR Activities;
Managing Expatriates, Repatriate & Role of Cross Cultural Training;
Challenges & Opportunities

MODULE 5:

5 Project assigned from Modules; Role Plays; Group Discussion & Case %
study presentation

*Continuous Evaluation:
It consists of Assignments/Seminars/Presentations/Quizzes/Surprise Tests (Summative/MCQ) etc.

Reference Books:
1. Human Resource Management Text and Cases (TextBook)
K Aswathappa; McGraw Hill Education
2. Human Resource Management (TextBook)
Garry Dessler & Biju Varkkey; Pearson; 11 th
3. Personnel and Human Resource Management , Text and Cases
P. Subba Rao; Himalaya Publishing House
4. Dynamics of Industrial Relations
Mamoria,, Mamoria & Gankar; Himalaya Publishing House

Course Outcome:
After Learning the course the students shall be able to:
• The module 1 of the subject introduces you with different HR roles, Model, functions. Functions like
Recruitment & Selection; Job designing- gives understanding of basic activities of HRM in an
organization
• An organizations needs to identify effective Training and Development for Performance Appraisal
system and has to integrate HR with Business Strategy to achieve desired goals of an organization will
be taught and discussed in second module
• Role of Harmonious Industrial relation ;its importance; managing Trade Unions; Resolving Disputes and
Adopting emerging HRM trends like TQM etc will be taught in the class under Module 3
• The last module will guide and enhance the knowledge of the students in the area of Compensation
Management; Benefits; importance of HR Audit; its role along with an emphasis on the importance of
International HRM
 PARUL UNIVERSITY - Faculty of Management Studies
Department of Master of Business Administration
SYLLABUS FOR 2nd Sem MBA PROGRAMME
Research Methodology (06200155)

Type of Course: MBA

Prerequisite:
Rationale:

Teaching and Examination Scheme:

Teaching Scheme Examination Scheme

Credit External Internal Total
Lect Hrs/ Tut Hrs/ Lab Hrs/
Week Week Week
T P T CE P
4 - - 4 60 - 20 20 - 100
Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical

Contents:
Teaching
Sr. Topic Weightage
Hrs.
Module - 1:

Introduction Objective, Types, Methods & Process. Research Problem,

1 Concept of Research and Its Application in Various Functions of 20% 12
Management, Defining Research Problem and Framing Hypothesis,
Preparing a Research Plan.(Sessions:)

Module - 2:

Research Designs: Understanding Research Designs: Qualitative and

2 30% 18
Quantitative Research, Primary and Secondary Methods of Data
Collection - Surveys, Observation and Experimentation, Others

Module - 3:

Scaling Techniques: Attitude Measurement and Scaling Techniques

Measurement in Research, Types of Measurement Scales, Scaling
Techniques - Likert, Thurstone, Semantic Differential scales
3 20% 12
Sampling Design: Characteristics of a good Sample design, Types of
Sample design. Sample size determination, Questionnaire format and
Designs

Module - 4:

Test of Hypothesis for one population & two population ,Type I and
Type II Errors, One Tailed and Two Tailed Test.
4 30% 18
Statistical Inference: Estimation for Single Populations – Mean &
Proportion (Numerical); Hypothesis Testing for Single Populations-
Mean & Proportion (Numerical)
 Module - 5:

Report Preparation: Types and Layout of Research Report,

5 Precautions in Preparing the Research Report. Bibliography and %
Annexure in the Report : Their Significance, Drawing Conclusions,
Suggestions and Recommendations.

*Continuous Evaluation:
It consists of Assignments/Seminars/Presentations/Quizzes/Surprise Tests (Summative/MCQ) etc.

Reference Books:
1. Marketing Research (TextBook)
Malhothra , Naresh; PHI
2. Business Statistics for Contemporary Decision Making (TextBook)
Ken Black; Wiley –Student
3. Business Research Methods
Donald R Cooper and Pamela S Schindler; TMG
4. Business Research Methods
Zikmund Willium; Thomson
 PARUL UNIVERSITY - Faculty of Management Studies
Department of Master of Business Administration
SYLLABUS FOR 2nd Sem MBA PROGRAMME
Marketing Management (06200156)

Type of Course: MBA

Prerequisite:
Rationale:

Teaching and Examination Scheme:

Teaching Scheme Examination Scheme

Credit External Internal Total
Lect Hrs/ Tut Hrs/ Lab Hrs/
Week Week Week
T P T CE P
4 - - 4 60 - 20 20 - 100
Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical

Contents:
Teaching
Sr. Topic Weightage
Hrs.
Module 1:

Introduction, Definition, Importance and Scope of Marketing, Core

Marketing concepts, Philosophies of Marketing Management, Updated
Four P’s.

Marketing & Customer Value, Corporate & Division Strategic Planning,

1 Business Unit Strategic planning and Product planning. 20% 12

Components of Marketing Information System and Marketing Research

process.

Building Customer value, satisfaction, and Loyalty. Maximizing

Customer Lifetime value.

Module 2:

Consumer Behavior - Introduction, Factors that influence CB, The

buying decision process. Business Markets – Business markets v/s
Consumer market, Participants in business buying process, Stages in
Business buying process.

Identifying Market Segments and Targets.

2 30% 18
Introduction to Rural markets with reference to four P’s.

Competitive Dynamics – Market leader strategies, Challenger

strategies, Follower strategies, Nicher strategies. Product Life cycle -
Stages and Strategies for Different Stages of PLC.

Brand Positioning – Developing and Establishing a Brand positioning,

Differentiating Strategies.
 Module 3:

Brand Equity – Definition, Role of Brands, Scope of Branding, Brand

Equity models, Devising Branding Strategy.

Setting Product Strategy – Product levels, Product & Brand

Relationships.
3 30% 18
Introducing New market offerings

Services – Nature of services, Managing Service Quality.

Pricing Strategies – Understanding Pricing, Setting the price,

Adapting the price.

Module 4:

Marketing Channels and Value Networks, Retailing – Types of

retailers, Private Labels, Wholesaling.

Role of Marketing Communications, Developing Effective

4 Communications, Marketing Communication Mix. 20% 12
Sales Promotion, Events & Experience, Public relations.

Direct Marketing, Interactive marketing, Word of mouth.

Tapping into global markets.

Module 5:
5 %
Live Projects & Cases

*Continuous Evaluation:
It consists of Assignments/Seminars/Presentations/Quizzes/Surprise Tests (Summative/MCQ) etc.

Reference Books:
1. Marketing Management (TextBook)
Kotler, Keller , Koshy and Jha; Pearson Education
 PARUL UNIVERSITY - Faculty of Management Studies
Department of Master of Business Administration
SYLLABUS FOR 2nd Sem MBA PROGRAMME
Operation Research (06200157)

Type of Course: MBA

Prerequisite:
Rationale:

Teaching and Examination Scheme:

Teaching Scheme Examination Scheme

Credit External Internal Total
Lect Hrs/ Tut Hrs/ Lab Hrs/
Week Week Week
T P T CE P
4 - - 4 60 - 20 20 - 100
Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical

Contents:
Teaching
Sr. Topic Weightage
Hrs.
Module - 1:

Introduction to Quantitative analysis: Basic concepts and its role in

1 decision making, Nature of OR problem, Steps in OR problem. 30% 14
Formulation of LP problems, Solution of L.P.P by Graphical Method.
Duality and its implications.

Module - 2:

Decision theory: Decision under Uncertainty (Maximax or Minimin,

Maximin or Minimax, Laplace, Hurwiez and Salvage), Decision under
Risk (EMV, EOL and EVPI).
2 Game Theory: Concepts, Definitions and terminology, Two person 20% 15
Zero sum games, Pure Strategies (Games with saddle point),
Principles of Dominance, Mixed strategies (Game without saddle
point), Solution for games without saddle point(using only airthmetic
method).

Module - 3:

Transportation Models: Initial Basic Feasible solution (North West

corner method, Least cost Method and Vogel’s Approximation
method). Optimal Solution (Stepping Stone Method and MODI
3 method). 30% 19
Assignment Problem and Travelling salesman Problem.

Network Models: Minimum Spanning tree, Shortest Route and Maximal

flow technique.
 Module - 4:

Queuing Theory: General Structure of Queuing system, Single channel

Queuing Model with Poisson arrivals and Exponential Services times
(Single server Model)
4 20% 7
Simulation Modeling: Monte Carlo Simulation (for Inventory system,
Queuing system and Profit/Loss), Advantages & Disadvantages of
Simulation, and Applications of Simulation.

Module - 5:

Practical Module:
5 % 5
Practical Case study of all the topics studied from Module 1 to Module
4.

*Continuous Evaluation:
It consists of Assignments/Seminars/Presentations/Quizzes/Surprise Tests (Summative/MCQ) etc.

Reference Books:
1. Quantitative Techniques in Management (TextBook)
N D Vohra; Tata McGraw Hill
2. Operations Research Theory and Applications (TextBook)
J K Sharma; Macmillan India Ltd.
3. Quantitative Analysis for Management (TextBook)
Barry Render, Ralph M. Stair, Jr. Michael E. Hanna, T N Badri; Pearson
4. Operations Research
Kanti Sawaroop, R K Gupta, Man Mohan,; S. Chand & company (Latest Edition)
5. Operations Research
Hamdy Taha; Pearson Education (Latest Edition)
6. Operations Research
Ravindran, Phillips, Solberg; Wiley – India Edition