Page Important Theory for SPOM Costing

Chapters Name
No. (By Vaibhav Bansal)
1.6 Value chain analysis
1.19 Competitive Advantage
Introduction To SCM 1.35 Porter's 5 forces
1.37 Interconnectedness of Barriers
1.42 Core competencies analysis
2.4 Components of COQ (Theory + Practical)
2.12 Six C's of TQM
2.14 PDCA Cycle
Modern Business Environment
2.17 Pull- Push Model
2.19 Upstream-Downstream Flow
2.35 Outsourcing,
3.18 5 Principles of Kaizen
3.22 5S
Lean System and Innovation 3.37 Six Sigma
3.5 Just in Time
3.30 OEE
4.2 Cost reduction vs cost control
4.6 Target Costing
Specialist Cost Management Techniques
4.16 Value Analysis vs. Value Engineering
4.22 Product Life Cycle
5.21, 5.25 Start-up, Incumbent, Innovation Hub,
Management of Cost Strategically 5.12, 5.25 Incubator (Basic understanding), Hyper Competition
5.29 Emerging Business Models
6.47 Methods of Pricing
Strategic Revenue Management 6.61 Pricing Strategies
6.65 Kano's Performance Attributes
7.42 Q.1 Machine Capacity Efficiency
Strategic Profit Management
7.34 Pareto Analysis (Theory + Practical)
8.13 McKinsey's 7S
Intro to Strategic performance 8.27 Complex Business Structures (JVs etc.)
Management 8.34 Z score
8.39 Argenti's A Score
9.21 Balanced Scorecard
9.10 ROI, RI, EVA, WACC
Strategic performance measures in Summary Organizational Structure
Private Sector 9.29 Performance Pyramid
9.33 Building Block Model
9.35 Triple Bottom Line

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 Page Important Theory for SPOM Costing
Chapters Name
No. (By Vaibhav Bansal)
Strategic performance measures in Non- 10.5
Value for Money Framework
Private Sector
Preparation of Performance Report 11.6 Types of Performance Report
Standard Costing Formulas
Minimum and Maximum Transfer Price
Transfer Pricing
International Transfer Price and Tax effect

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