SVKM’s Narsee Monjee Institute of Management Studies

Name of School - School of Business Management

Common for Bangalore, Hyderabad, Navi Mumbai & Indore Campus
Master of Business Administration – MBA

Program: MBA Trimester /Semester : VI

Course/Module : Strategic Financial Management Module Code:

Teaching Scheme Evaluation Scheme
Lecture Practical Term End
Tutorial Internal Continuous
(Hours (Hours Examinations (TEE)
(Hours Credit Assessment (ICA)
per per (Marks- 40
per week) (Marks - 60 )
week) week) in Question Paper)
3 0 0 3 Marks Scaled to __60 Marks Scaled to __40
Pre-requisite:
Fundamental Financial Accounting
Objectives:
• Analysis and Evaluation of strategic perspective of Financial Management and Wealth
Creation to aligning strategies.
• Application of value chain analysis
• Development of Key Performance Areas based on Cost Drivers and Activity Based
Analysis.
Outcomes:
After completion of the course, students would be able to:
• Analyse and Evaluate strategic perspective of Financial Management and Wealth Creation
to aligning strategies.
• Apply value chain analysis
• Develop Key Performance Areas based on Cost Drivers and Activity Based Analysis.
Detailed Syllabus: ( per session plan )

Unit Description Duration

1-2 Introduction to Strategic Financial Management 3.0 Hrs.

3 Investment Decisions – Risk Measurement and Uncertainty 1.5 Hrs.
4-5 Strategic Funding: Financial Markets, Financial Instruments and Institutions: 3.0 Hrs.
Leverage, Capital Structure and Innovations in Financing – Including
financing acquisitions
6 Strategic Funding for Growth and Expansion – Asymmetric Information and 1.5 Hrs.
Firm Financing; Agency Costs: Manager Behavior and Capital Structure;
Structured Finance, Securitisation, Leverage Buyout, Mezzanine Finance;
7 Strategic Board Governance: Buyback of Shares, ESOPs and Top Management 1.5 Hrs.
Talent Retention;
8 Cash Management Models: Baumol Model and Miller and Orr Model, 1.5 Hrs.
Simulating a Cash Budget, Factoring services – Evaluation/Cost Benefit
Analysis.
9 Strategic Cost Management: Issues in Controls: Activity Based Budgeting: 1.5 Hrs.
Application of Activity Based Costing in Budgeting
 SVKM’s Narsee Monjee Institute of Management Studies
Name of School - School of Business Management
Common for Bangalore, Hyderabad, Navi Mumbai & Indore Campus
Master of Business Administration – MBA

10-11 Strategic Cost Management: Responsibility Accounting in Multi-SBU Firms; 3.0 Hrs.
Organizational Structures & Decentralization; Transfer Pricing;
12 Strategic Cost Management: Life Cycle Costing 1.5 Hrs.
13 Strategic Performance Management: Pricing and Mispricing Challenges in 1.5 Hrs.
Multi-SBU and Multi-Product Firms: Overhead Allocation Challenges –
Activity Based Costing;
14-15 Transfer Pricing Techniques; Pseudo Transfer Pricing as a Strategic 3.0 Hrs.
Performance Improvement and Management Technique;
16 Strategic Performance Management and Measurement: Balance Scorecard 1.5 Hrs.
17-18 Strategic Performance Management: Target Costing & Value Engineering; 3.0 Hrs.
Strategic Positioning; and Managerial Applications of Value Chain Analysis
Approaches to Facilitate VBMS- Marakon Approach, Alcar Approach,
McKinsey Approach.
19 Strategic Performance Measurement: Economic Value Added; 1.5 Hrs.
20 Project Presentations 1.5 Hrs.
Total 30 Hours
Text Books:
• The Institute of Cost Accountants of India (2023), Strategic Financial Management , Available onlie
- https://icmai.in/upload/Students/Syllabus2022/Final_Stdy_Mtrl/P14.pdf
• Jawahar Lal, (2023), Strategic Cost Management, Second Edition, Himalaya Publishing House.
Reference Books:
• I.M. Pandey, Ramesh Bhat (2019), A Casebook In Financial Management, Fourth Edition, Mc Graw
Hill
• Rajesh Kumar (2017), Strategic Financial Management CaseBook, Academic Press, 2017,.
Any other information :
Total Marks of Internal Continuous Assessment (ICA) : 60 Marks
Distribution of ICA Marks :
Description Marks
Case Analysis 15
Project 15
Quizzes (2) 30
Term End Exam (Comp Based) 40

Area Leads:

Dr. Suman Chakraborty

Dr. Niranjan Shastri